https://www.taxtmi.com/caselaws?id=33909 The Tribunal allowed the appeal filed by an official of Indian Oil Corporation concerning the confiscation of foreign marked gold, gold biscuits, and coins. The appellant provided reasonable explanations for possession, citing gifting customs and inheritance. The Tribunal found the burden of proof on smuggling lay with the Revenue, requiring evidence which was lacking. As the appellant's explanations were deemed credible and no smuggling links were established, the confiscation orders were overturned, granting relief to the appellant. en-us Thu, 11 Oct 2007 00:00:00 +0530 Mon, 22 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33909 The Tribunal allowed the appeal filed by an official of Indian Oil Corporation concerning the confiscation of foreign marked gold, gold biscuits, and coins. The appellant provided reasonable explanations for possession, citing gifting customs and inheritance. The Tribunal found the burden of proof on smuggling lay with the Revenue, requiring evidence which was lacking. As the appellant's explanations were deemed credible and no smuggling links were established, the confiscation orders were overturned, granting relief to the appellant. Case-Laws Customs Thu, 11 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33909