https://www.taxtmi.com/caselaws?id=356863 The Tribunal modified the impugned order, allowing the appeal in part. The gold was to be released on payment of duty and redemption fine, with the penalty under Section 112(b)(i) set aside for all appellants. The burden of proof was on the department to establish the gold bars were smuggled, especially when documentary evidence for legal import was presented. The absolute confiscation of the gold was deemed contrary to Section 125 of the Customs Act, as importation of gold is not prohibited. en-us Wed, 21 Feb 2018 00:00:00 +0530 Thu, 07 Mar 2019 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356863 The Tribunal modified the impugned order, allowing the appeal in part. The gold was to be released on payment of duty and redemption fine, with the penalty under Section 112(b)(i) set aside for all appellants. The burden of proof was on the department to establish the gold bars were smuggled, especially when documentary evidence for legal import was presented. The absolute confiscation of the gold was deemed contrary to Section 125 of the Customs Act, as importation of gold is not prohibited. Case-Laws Customs Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356863