https://www.taxtmi.com/caselaws?id=236708 Seized foreign-origin gold biscuits attracted the statutory burden under customs law once recovered from the appellants. Verified baggage receipts helped only where the descriptions broadly corresponded with the seized goods; genuineness alone was insufficient to prove lawful import or possession. One appellant obtained relief for five biscuits whose description broadly tallied with the receipt, while confiscation was sustained for the remaining mismatching biscuits and penalty reduced. In the other appeal, two biscuits broadly matched the verified receipt, but the mismatching biscuits did not, so absolute confiscation remained justified for that portion of the seizure and the appeal failed in relation to those pieces. en-us Thu, 28 Feb 2013 00:00:00 +0530 Thu, 05 Sep 2013 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236708 Seized foreign-origin gold biscuits attracted the statutory burden under customs law once recovered from the appellants. Verified baggage receipts helped only where the descriptions broadly corresponded with the seized goods; genuineness alone was insufficient to prove lawful import or possession. One appellant obtained relief for five biscuits whose description broadly tallied with the receipt, while confiscation was sustained for the remaining mismatching biscuits and penalty reduced. In the other appeal, two biscuits broadly matched the verified receipt, but the mismatching biscuits did not, so absolute confiscation remained justified for that portion of the seizure and the appeal failed in relation to those pieces. Case-Laws Customs Thu, 28 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236708