https://www.taxtmi.com/highlights?id=68174 Smuggling - foreign origin gold bars - It is undisputed that it had foreign markings and has been certified by the jewellery expert to be of foreign origin. The only question which remains is if it was legally imported or smuggled and the burden of proving that it was legally imported rests upon the appellant. There is not even an assertion in the application before the learned CMM by the appellant that he had legally imported the gold. Therefore, we find no force in the submission of the appellant that his statement under Section 108 cannot be relied upon. - AT en-us Wed, 08 Feb 2023 11:09:07 +0530 Wed, 08 Feb 2023 11:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68174 Smuggling - foreign origin gold bars - It is undisputed that it had foreign markings and has been certified by the jewellery expert to be of foreign origin. The only question which remains is if it was legally imported or smuggled and the burden of proving that it was legally imported rests upon the appellant. There is not even an assertion in the application before the learned CMM by the appellant that he had legally imported the gold. Therefore, we find no force in the submission of the appellant that his statement under Section 108 cannot be relied upon. - AT Highlights Customs Wed, 08 Feb 2023 11:09:07 +0530 https://www.taxtmi.com/highlights?id=68174