https://www.taxtmi.com/caselaws?id=267055 The appeals were allowed, overturning the order-in-original passed by the adjudicating authority. The tribunal determined that the seized gold bars were not of foreign origin, the appellants had met the burden of proof under Section 123 of the Customs Act, 1962 by providing valid purchase bills, and the confiscation of the gold bars and penalties imposed were deemed unjustified. en-us Fri, 21 Aug 2015 00:00:00 +0530 Mon, 09 May 2016 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267055 The appeals were allowed, overturning the order-in-original passed by the adjudicating authority. The tribunal determined that the seized gold bars were not of foreign origin, the appellants had met the burden of proof under Section 123 of the Customs Act, 1962 by providing valid purchase bills, and the confiscation of the gold bars and penalties imposed were deemed unjustified. Case-Laws Customs Fri, 21 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267055