https://www.taxtmi.com/caselaws?id=447472 Foreign-origin gold found without import documents or proof of customs duty payment was treated as prohibited and smuggled goods under the Customs Act, making it liable to confiscation. The text notes that lawful import conditions must be satisfied, and where lawful import is not shown, absolute confiscation may be sustained; provisional release is not available as of right and remains subject to adjudicatory discretion based on the nature of the goods and surrounding circumstances. It also states that penalty may follow from possession of foreign-marked gold without documents, while objections based on denial of cross-examination and retesting were rejected where the statement was not retracted and a spot appraisal had already been made. en-us Fri, 22 Dec 2023 00:00:00 +0530 Wed, 27 Dec 2023 09:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447472 Foreign-origin gold found without import documents or proof of customs duty payment was treated as prohibited and smuggled goods under the Customs Act, making it liable to confiscation. The text notes that lawful import conditions must be satisfied, and where lawful import is not shown, absolute confiscation may be sustained; provisional release is not available as of right and remains subject to adjudicatory discretion based on the nature of the goods and surrounding circumstances. It also states that penalty may follow from possession of foreign-marked gold without documents, while objections based on denial of cross-examination and retesting were rejected where the statement was not retracted and a spot appraisal had already been made. Case-Laws Customs Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447472