https://www.taxtmi.com/caselaws?id=244132 The court upheld the seizure and confiscation of three gold bars by Customs Officers, ruling them as contraband. The Tribunal initially allowed appeals citing natural justice violations but later upheld the confiscation. The burden of proof was a key issue, with the court emphasizing it lies on the owner of seized goods. The court found the retracted statement admissible and indicated foreign origin based on tampering. Ultimately, the Appeals were allowed, restoring the Commissioner of Customs (Appeals) order and emphasizing the burden of proof on the owner and the inference of foreign origin. en-us Wed, 04 May 2011 00:00:00 +0530 Wed, 19 Feb 2014 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244132 The court upheld the seizure and confiscation of three gold bars by Customs Officers, ruling them as contraband. The Tribunal initially allowed appeals citing natural justice violations but later upheld the confiscation. The burden of proof was a key issue, with the court emphasizing it lies on the owner of seized goods. The court found the retracted statement admissible and indicated foreign origin based on tampering. Ultimately, the Appeals were allowed, restoring the Commissioner of Customs (Appeals) order and emphasizing the burden of proof on the owner and the inference of foreign origin. Case-Laws Customs Wed, 04 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244132