https://www.taxtmi.com/caselaws?id=770315 CESTAT Hyderabad allowed the appeal, setting aside confiscation of gold and penalty imposition. The tribunal held that customs officers lacked reasonable belief that goods were smuggled, as their action was based solely on confidential information and a test report stating gold's origin could not be determined. Without reasonable belief, section 123 of Customs Act 1962 did not apply, placing burden of proof on Revenue to establish smuggling. Since no evidence proved goods were smuggled, the original order was overturned. en-us Mon, 05 May 2025 00:00:00 +0530 Fri, 09 May 2025 09:12:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770315 CESTAT Hyderabad allowed the appeal, setting aside confiscation of gold and penalty imposition. The tribunal held that customs officers lacked reasonable belief that goods were smuggled, as their action was based solely on confidential information and a test report stating gold's origin could not be determined. Without reasonable belief, section 123 of Customs Act 1962 did not apply, placing burden of proof on Revenue to establish smuggling. Since no evidence proved goods were smuggled, the original order was overturned. Case-Laws Customs Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770315