https://www.taxtmi.com/caselaws?id=377508 Documentary evidence showing procurement of gold bars and cut pieces through an export-linked duty-free import scheme, together with fulfilment of the export obligation, established lawful acquisition under the Customs Act, 1962. Minor weight variations, missing serial numbers, and differences in who carried the goods were insufficient to prove smuggled origin, especially where the department produced no independent evidence to rebut the purchase records or show falsity of the documents. Once the gold was found lawfully acquired, confiscation of the transport vehicle also failed, and the related penalties could not survive because they rested on the same confiscation findings. en-us Mon, 25 Mar 2019 00:00:00 +0530 Sat, 15 Feb 2020 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377508 Documentary evidence showing procurement of gold bars and cut pieces through an export-linked duty-free import scheme, together with fulfilment of the export obligation, established lawful acquisition under the Customs Act, 1962. Minor weight variations, missing serial numbers, and differences in who carried the goods were insufficient to prove smuggled origin, especially where the department produced no independent evidence to rebut the purchase records or show falsity of the documents. Once the gold was found lawfully acquired, confiscation of the transport vehicle also failed, and the related penalties could not survive because they rested on the same confiscation findings. Case-Laws Customs Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377508