https://www.taxtmi.com/caselaws?id=126310 The Appeal challenging the confiscation of 13 gold bars and imposition of penalties under the Customs Act, 1962 was dismissed. The Appellant's ownership claim based on a purchase bill from Ahmedabad was rejected due to discrepancies with the Recovery Memo, failing to prove lawful possession. The Appellant's argument that the onus was on the Revenue to prove smuggling was not accepted, as evidence of purchase was disbelieved. Legal precedents cited were deemed inapplicable to the case, leading to the dismissal of the Appeal. en-us Mon, 13 Apr 2009 00:00:00 +0530 Wed, 26 Jul 2017 09:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126310 The Appeal challenging the confiscation of 13 gold bars and imposition of penalties under the Customs Act, 1962 was dismissed. The Appellant's ownership claim based on a purchase bill from Ahmedabad was rejected due to discrepancies with the Recovery Memo, failing to prove lawful possession. The Appellant's argument that the onus was on the Revenue to prove smuggling was not accepted, as evidence of purchase was disbelieved. Legal precedents cited were deemed inapplicable to the case, leading to the dismissal of the Appeal. Case-Laws Customs Mon, 13 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126310