https://www.taxtmi.com/caselaws?id=443106 Burden of proof under Section 123 of the Customs Act remained the central issue for seized foreign-marked gold: one Member found the claimant had shown licit acquisition through invoices and supporting records, held the documents were not discredited, and concluded that confiscation and penalties could not stand; the other Member held the lawful-possession claim was belated, the retraction by carriers was unreliable, and the invoices and payment trail did not sufficiently link the records to the seized gold, so the statutory burden was not discharged and confiscation with penalties was justified. Because the Members reached opposing conclusions, the matter was referred to a third Member and no final majority determination was reached. en-us Tue, 29 Aug 2023 00:00:00 +0530 Mon, 18 Sep 2023 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443106 Burden of proof under Section 123 of the Customs Act remained the central issue for seized foreign-marked gold: one Member found the claimant had shown licit acquisition through invoices and supporting records, held the documents were not discredited, and concluded that confiscation and penalties could not stand; the other Member held the lawful-possession claim was belated, the retraction by carriers was unreliable, and the invoices and payment trail did not sufficiently link the records to the seized gold, so the statutory burden was not discharged and confiscation with penalties was justified. Because the Members reached opposing conclusions, the matter was referred to a third Member and no final majority determination was reached. Case-Laws Customs Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443106