https://www.taxtmi.com/caselaws?id=384696 The Tribunal set aside the confiscation of a seized Yellow Metal bar believed to be gold of foreign origin, as the Respondents proved licit procurement, shifting the burden of proof to the Department. The Department failed to verify crucial documents and evidence, leading to the Tribunal dismissing the Appeals filed by the Revenue due to a lack of substantiated claims of smuggling under the Customs Act, 1962. The importance of proper verification procedures and the necessity of evidence over presumption were emphasized in the case. en-us Wed, 14 Aug 2019 00:00:00 +0530 Wed, 21 Aug 2019 07:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384696 The Tribunal set aside the confiscation of a seized Yellow Metal bar believed to be gold of foreign origin, as the Respondents proved licit procurement, shifting the burden of proof to the Department. The Department failed to verify crucial documents and evidence, leading to the Tribunal dismissing the Appeals filed by the Revenue due to a lack of substantiated claims of smuggling under the Customs Act, 1962. The importance of proper verification procedures and the necessity of evidence over presumption were emphasized in the case. Case-Laws Customs Wed, 14 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384696