https://www.taxtmi.com/caselaws?id=169401 Confiscation of seized gold as smuggled gold was upheld because the finding of illicit origin could rest on surrounding circumstances, not only direct proof of recent import. The foreign character of the gold, the improbability of its remaining in the same form and fineness since any earlier import, the doubtful explanation of purchase, the below-market price, and the hurried attempt to melt it with added silver were treated as relevant material supporting the inference of contravention of law. On that basis, the confiscation order was supported by evidence and was not liable to interference under Article 226. en-us Mon, 13 Nov 1961 00:00:00 +0530 Mon, 16 Nov 2015 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169401 Confiscation of seized gold as smuggled gold was upheld because the finding of illicit origin could rest on surrounding circumstances, not only direct proof of recent import. The foreign character of the gold, the improbability of its remaining in the same form and fineness since any earlier import, the doubtful explanation of purchase, the below-market price, and the hurried attempt to melt it with added silver were treated as relevant material supporting the inference of contravention of law. On that basis, the confiscation order was supported by evidence and was not liable to interference under Article 226. Case-Laws Customs Mon, 13 Nov 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169401