https://www.taxtmi.com/highlights?id=71816 Smuggling - Confiscation of gold / gold jewellery - burden to prove - on all the jewellery, there are no foreign markings and hence, there is no reasonable basis to conclude these to be of imported origin - the burden of proof does not shift to the appellants, but the burden lies on the investigating agency to prove that the seized jewellery were of foreign origin. - AT en-us Mon, 04 Sep 2023 08:26:39 +0530 Mon, 04 Sep 2023 08:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71816 Smuggling - Confiscation of gold / gold jewellery - burden to prove - on all the jewellery, there are no foreign markings and hence, there is no reasonable basis to conclude these to be of imported origin - the burden of proof does not shift to the appellants, but the burden lies on the investigating agency to prove that the seized jewellery were of foreign origin. - AT Highlights Customs Mon, 04 Sep 2023 08:26:39 +0530 https://www.taxtmi.com/highlights?id=71816