https://www.taxtmi.com/caselaws?id=431508 The Tribunal dismissed the appeal, emphasizing the burden of proof under Section 123 of the Customs Act. It found that the Department failed to prove the seized gold was of foreign origin and smuggled. The Tribunal considered the respondent's evidence, including GST and purchase invoices, which were deemed satisfactory. The appeal was rejected based on factual findings, with substantial legal questions considered irrelevant. The decision highlighted the importance of establishing reasonable belief in seizure cases and the impact of incorrect factual recordings by trial courts. en-us Mon, 05 Dec 2022 00:00:00 +0530 Thu, 15 Dec 2022 09:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431508 The Tribunal dismissed the appeal, emphasizing the burden of proof under Section 123 of the Customs Act. It found that the Department failed to prove the seized gold was of foreign origin and smuggled. The Tribunal considered the respondent's evidence, including GST and purchase invoices, which were deemed satisfactory. The appeal was rejected based on factual findings, with substantial legal questions considered irrelevant. The decision highlighted the importance of establishing reasonable belief in seizure cases and the impact of incorrect factual recordings by trial courts. Case-Laws Customs Mon, 05 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431508