https://www.taxtmi.com/caselaws?id=348881 The Division Bench analyzed the burden of proof in cases of seized goods under the Customs Act, emphasizing the need for proper documentation. The appellants successfully proved the legitimacy of the seized gold, leading to the dismissal of penalties imposed on individual appellants and the release of a confiscated car. The Show Cause Notice was deemed invalid due to reliance on an irrelevant certificate. The judgment underscores the importance of establishing lawful possession and meticulous scrutiny in customs cases. en-us Wed, 13 Sep 2017 00:00:00 +0530 Wed, 25 Oct 2017 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348881 The Division Bench analyzed the burden of proof in cases of seized goods under the Customs Act, emphasizing the need for proper documentation. The appellants successfully proved the legitimacy of the seized gold, leading to the dismissal of penalties imposed on individual appellants and the release of a confiscated car. The Show Cause Notice was deemed invalid due to reliance on an irrelevant certificate. The judgment underscores the importance of establishing lawful possession and meticulous scrutiny in customs cases. Case-Laws Customs Wed, 13 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348881