https://www.taxtmi.com/caselaws?id=167502 The Tribunal upheld the penalty imposed on the appellant under Sec. 112 of the Customs Act for the recovery of foreign gold from his possession. Despite the appellant's claims of fabrication, evidence including the mahazar and witness testimonies supported the recovery. The appellant's failure to protest against the seizure shifted the burden of proof onto him. The Tribunal found the penalty justified at 10,000 considering the value of the seized gold, dismissing the appeal for lack of merit based on established facts and legal principles. en-us Wed, 15 May 1985 00:00:00 +0530 Mon, 22 Dec 2014 16:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167502 The Tribunal upheld the penalty imposed on the appellant under Sec. 112 of the Customs Act for the recovery of foreign gold from his possession. Despite the appellant's claims of fabrication, evidence including the mahazar and witness testimonies supported the recovery. The appellant's failure to protest against the seizure shifted the burden of proof onto him. The Tribunal found the penalty justified at 10,000 considering the value of the seized gold, dismissing the appeal for lack of merit based on established facts and legal principles. Case-Laws Customs Wed, 15 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167502