https://www.taxtmi.com/highlights?id=63765 Smuggling - recovery of foreign goods from the appellant by way of town seizure - Gold Coins - The whole burden or onus to establish the smuggled nature of goods/gold is on the revenue which have not been discharged. Admittedly, in the facts of the present case, it is a case of town seizure. - AT en-us Mon, 30 May 2022 08:45:46 +0530 Mon, 30 May 2022 08:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63765 Smuggling - recovery of foreign goods from the appellant by way of town seizure - Gold Coins - The whole burden or onus to establish the smuggled nature of goods/gold is on the revenue which have not been discharged. Admittedly, in the facts of the present case, it is a case of town seizure. - AT Highlights Customs Mon, 30 May 2022 08:45:46 +0530 https://www.taxtmi.com/highlights?id=63765