https://www.taxtmi.com/caselaws?id=442576 Seized gold biscuits were sustained in confiscation as smuggled goods because the claimants failed to prove lawful acquisition and possession under the Customs Act. The record showed no reliable contemporaneous documents, inconsistent invoices and transit papers, contradictions in successive explanations, fabrication of duplicate invoices, absence of matching sale records, and unexplained obliteration of markings on the gold. Applying the statutory presumption in proceedings concerning gold, the burden lay on the claimants to establish licit acquisition, and the evidence did not rebut that burden. The confiscation order and connected findings were therefore upheld and the challenge failed. en-us Fri, 01 Sep 2023 00:00:00 +0530 Tue, 05 Sep 2023 08:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442576 Seized gold biscuits were sustained in confiscation as smuggled goods because the claimants failed to prove lawful acquisition and possession under the Customs Act. The record showed no reliable contemporaneous documents, inconsistent invoices and transit papers, contradictions in successive explanations, fabrication of duplicate invoices, absence of matching sale records, and unexplained obliteration of markings on the gold. Applying the statutory presumption in proceedings concerning gold, the burden lay on the claimants to establish licit acquisition, and the evidence did not rebut that burden. The confiscation order and connected findings were therefore upheld and the challenge failed. Case-Laws Customs Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442576