https://www.taxtmi.com/caselaws?id=769059 Seizure and confiscation of gold are unsustainable where the seizure memo does not record a reasonable belief that the goods were smuggled and the foundational threshold for applying Section 123 of the Customs Act, 1962 is not met. In that situation, the burden does not shift to the purchaser, and the department must prove smuggling independently. Where the importer produces an invoice and supporting documents showing domestic procurement, and those documents are not found false, confiscation fails and penalties under Section 112 of the Customs Act, 1962 cannot survive. en-us Wed, 16 Apr 2025 00:00:00 +0530 Fri, 18 Apr 2025 08:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769059 Seizure and confiscation of gold are unsustainable where the seizure memo does not record a reasonable belief that the goods were smuggled and the foundational threshold for applying Section 123 of the Customs Act, 1962 is not met. In that situation, the burden does not shift to the purchaser, and the department must prove smuggling independently. Where the importer produces an invoice and supporting documents showing domestic procurement, and those documents are not found false, confiscation fails and penalties under Section 112 of the Customs Act, 1962 cannot survive. Case-Laws Customs Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769059