https://www.taxtmi.com/caselaws?id=765315 CESTAT Hyderabad dismissed the appeal challenging confiscation of gold seized from appellant. Two foreign-marked gold biscuits (VALCAMBI SUSSIE) were seized without supporting documentation. Appellant claimed purchase through intermediary who denied the transaction, and alleged seller failed to respond to summons. Court held reasonable belief standard under Section 123 Customs Act satisfied by Department based on foreign markings and lack of documentation. Burden shifted to appellant to prove gold not smuggled, which appellant failed to discharge. Confiscation order upheld as proper appreciation of evidence and law. en-us Mon, 27 Jan 2025 00:00:00 +0530 Thu, 30 Jan 2025 08:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765315 CESTAT Hyderabad dismissed the appeal challenging confiscation of gold seized from appellant. Two foreign-marked gold biscuits (VALCAMBI SUSSIE) were seized without supporting documentation. Appellant claimed purchase through intermediary who denied the transaction, and alleged seller failed to respond to summons. Court held reasonable belief standard under Section 123 Customs Act satisfied by Department based on foreign markings and lack of documentation. Burden shifted to appellant to prove gold not smuggled, which appellant failed to discharge. Confiscation order upheld as proper appreciation of evidence and law. Case-Laws Customs Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765315