https://www.taxtmi.com/caselaws?id=234521 The High Court upheld the confiscation of 1681.500 grams of gold biscuits and pieces under Section 111(d) of the Customs Act, 1962, due to foreign markings and lack of proof of licit acquisition. Penalties of Rs. 50,000/- each were upheld under Section 112 for failure to demonstrate lawful import. Statements recorded under Section 108 were deemed admissible, with the burden on the accused to prove lack of voluntariness. The burden of proof under Section 123 was not discharged, and requests for cross-examination were denied. The application for rectification of mistakes in the CESTAT order was rejected. The customs appeals were dismissed. en-us Thu, 13 Sep 2012 00:00:00 +0530 Tue, 06 Aug 2013 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234521 The High Court upheld the confiscation of 1681.500 grams of gold biscuits and pieces under Section 111(d) of the Customs Act, 1962, due to foreign markings and lack of proof of licit acquisition. Penalties of Rs. 50,000/- each were upheld under Section 112 for failure to demonstrate lawful import. Statements recorded under Section 108 were deemed admissible, with the burden on the accused to prove lack of voluntariness. The burden of proof under Section 123 was not discharged, and requests for cross-examination were denied. The application for rectification of mistakes in the CESTAT order was rejected. The customs appeals were dismissed. Case-Laws Customs Thu, 13 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234521