https://www.taxtmi.com/caselaws?id=248477 The Tribunal upheld the confiscation of 24 gold biscuits under Section 111(d) of the Customs Act, 1962, finding them to be smuggled and imposed penalties on individuals under Sections 112(b)(i) and 117. The burden of proof regarding the gold's smuggled nature shifted to the appellants due to foreign markings and lack of import documentation, which they failed to discharge. The Tribunal dismissed the appeals, emphasizing the importance of credible evidence in smuggling cases and affirming the validity of Customs seizure over police handling. en-us Fri, 16 May 2014 00:00:00 +0530 Fri, 13 Jun 2014 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248477 The Tribunal upheld the confiscation of 24 gold biscuits under Section 111(d) of the Customs Act, 1962, finding them to be smuggled and imposed penalties on individuals under Sections 112(b)(i) and 117. The burden of proof regarding the gold's smuggled nature shifted to the appellants due to foreign markings and lack of import documentation, which they failed to discharge. The Tribunal dismissed the appeals, emphasizing the importance of credible evidence in smuggling cases and affirming the validity of Customs seizure over police handling. Case-Laws Customs Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248477