https://www.taxtmi.com/caselaws?id=122414 Statements recorded under the Customs Act remain substantive evidence in customs proceedings even when retracted, provided surrounding circumstances and corroborative material support their reliability; allegations of coercion or duress require factual support. In gold confiscation proceedings, the Department must first produce sufficient material to raise a presumption of smuggling. The burden then shifts to the person concerned to establish lawful acquisition under the statutory burden framework. Recovery of foreign-origin gold, unsupported explanations of lawful import, and failure to substantiate lawful possession may establish the smuggled character of the goods and support confiscation and personal penalties. en-us Wed, 27 Jun 2007 00:00:00 +0530 Mon, 13 Aug 2012 15:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122414 Statements recorded under the Customs Act remain substantive evidence in customs proceedings even when retracted, provided surrounding circumstances and corroborative material support their reliability; allegations of coercion or duress require factual support. In gold confiscation proceedings, the Department must first produce sufficient material to raise a presumption of smuggling. The burden then shifts to the person concerned to establish lawful acquisition under the statutory burden framework. Recovery of foreign-origin gold, unsupported explanations of lawful import, and failure to substantiate lawful possession may establish the smuggled character of the goods and support confiscation and personal penalties. Case-Laws Customs Wed, 27 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122414