https://www.taxtmi.com/caselaws?id=44076 In prosecutions concerning alleged gold seizures, the prosecution must first prove by reliable evidence that the seized articles fall within the statutory definition of gold, including the required purity, before any statutory presumption under customs law can operate. Here, no expert or scientific evidence established that the biscuits were gold of the requisite purity, the witness said to have tested them did not support the prosecution, and the remaining witnesses were not shown to be competent on purity. With discrepancies in the recovery evidence and statements, the initial burden was not discharged and the charge was not proved. en-us Wed, 30 Mar 1994 00:00:00 +0530 Tue, 22 Jun 2010 18:22:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44076 In prosecutions concerning alleged gold seizures, the prosecution must first prove by reliable evidence that the seized articles fall within the statutory definition of gold, including the required purity, before any statutory presumption under customs law can operate. Here, no expert or scientific evidence established that the biscuits were gold of the requisite purity, the witness said to have tested them did not support the prosecution, and the remaining witnesses were not shown to be competent on purity. With discrepancies in the recovery evidence and statements, the initial burden was not discharged and the charge was not proved. Case-Laws Customs Wed, 30 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44076