https://www.taxtmi.com/caselaws?id=399809 In confiscation proceedings concerning notified gold, the Revenue must first establish a reasonable basis for seizure and credible evidence of foreign origin or smuggled character before any statutory burden shifts to the possessor. Mere foreign markings and absence of immediate documents were held insufficient without meaningful inquiry, corroboration, or proof of where and how the gold was allegedly smuggled. The chemical examination only proved purity, not foreign origin. Procedural defects in the search and seizure record further weakened the case, and confiscation could not be sustained. en-us Fri, 16 Oct 2020 00:00:00 +0530 Fri, 25 Dec 2020 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399809 In confiscation proceedings concerning notified gold, the Revenue must first establish a reasonable basis for seizure and credible evidence of foreign origin or smuggled character before any statutory burden shifts to the possessor. Mere foreign markings and absence of immediate documents were held insufficient without meaningful inquiry, corroboration, or proof of where and how the gold was allegedly smuggled. The chemical examination only proved purity, not foreign origin. Procedural defects in the search and seizure record further weakened the case, and confiscation could not be sustained. Case-Laws Customs Fri, 16 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399809