https://www.taxtmi.com/caselaws?id=170391 Under Section 123 of the Customs Act, 1962, the presumption of smuggled origin for notified goods is rebuttable, and the person from whom the goods are seized must show lawful origin. Here, the retracted confession was treated as insufficient because it was withdrawn at the first opportunity, lacked reliable corroboration, and was surrounded by circumstances casting doubt on voluntariness. The appellant's affidavit and the refiner's statement supported a lawful explanation, while the Department did not adequately disprove it. On those facts, the presumption stood rebutted and the confiscation of the silver bullion, silver jewellery, Indian currency and vehicle, as well as the penalty, were not sustainable. en-us Thu, 22 Dec 2011 00:00:00 +0530 Tue, 26 May 2015 12:49:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170391 Under Section 123 of the Customs Act, 1962, the presumption of smuggled origin for notified goods is rebuttable, and the person from whom the goods are seized must show lawful origin. Here, the retracted confession was treated as insufficient because it was withdrawn at the first opportunity, lacked reliable corroboration, and was surrounded by circumstances casting doubt on voluntariness. The appellant's affidavit and the refiner's statement supported a lawful explanation, while the Department did not adequately disprove it. On those facts, the presumption stood rebutted and the confiscation of the silver bullion, silver jewellery, Indian currency and vehicle, as well as the penalty, were not sustainable. Case-Laws Customs Thu, 22 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170391