https://www.taxtmi.com/caselaws?id=166697 Section 123 of the Customs Act, 1962 applies only where covered goods are seized by a competent customs officer acting under the Act; a police recovery of gold biscuits does not trigger that statutory burden, so the Revenue must still prove the offence. A statement recorded by police under Section 161 of the Criminal Procedure Code is not substantive evidence in adjudication, and a recovery memo based on it cannot by itself prove seizure or liability under the Customs Act or the Gold Control Act, 1968. On that basis, the alleged seizure was not legally established and the penalty could not stand. en-us Thu, 22 Sep 1983 00:00:00 +0530 Fri, 31 Oct 2014 14:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166697 Section 123 of the Customs Act, 1962 applies only where covered goods are seized by a competent customs officer acting under the Act; a police recovery of gold biscuits does not trigger that statutory burden, so the Revenue must still prove the offence. A statement recorded by police under Section 161 of the Criminal Procedure Code is not substantive evidence in adjudication, and a recovery memo based on it cannot by itself prove seizure or liability under the Customs Act or the Gold Control Act, 1968. On that basis, the alleged seizure was not legally established and the penalty could not stand. Case-Laws Customs Thu, 22 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166697