https://www.taxtmi.com/caselaws?id=405786 The Tribunal held that the seizure by Punjab Police and subsequent handling by Customs did not trigger Section 123 of the Customs Act. Customs failed to prove the gold was smuggled, burden of proof was on them. Absolute confiscation was deemed unlawful, and the show cause notice was time-barred. The Tribunal set aside the order, allowing the appeal with relief. en-us Thu, 25 Mar 2021 00:00:00 +0530 Thu, 13 Jan 2022 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405786 The Tribunal held that the seizure by Punjab Police and subsequent handling by Customs did not trigger Section 123 of the Customs Act. Customs failed to prove the gold was smuggled, burden of proof was on them. Absolute confiscation was deemed unlawful, and the show cause notice was time-barred. The Tribunal set aside the order, allowing the appeal with relief. Case-Laws Customs Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405786