https://www.taxtmi.com/caselaws?id=45135 Findings that the gold belonged to the appellant and was recovered from premises in his possession were treated as findings of fact by the competent authorities and were not reopened in appeal. The Supreme Court also declined to entertain a new contention challenging the applicability of the customs burden provision because it had not been raised in the petition below and would have required fresh factual inquiry and affidavits. The factual objection was rejected, the new ground was disallowed, and the penalty remained undisturbed. en-us Wed, 18 Mar 1964 00:00:00 +0530 Thu, 08 Jul 2010 16:34:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45135 Findings that the gold belonged to the appellant and was recovered from premises in his possession were treated as findings of fact by the competent authorities and were not reopened in appeal. The Supreme Court also declined to entertain a new contention challenging the applicability of the customs burden provision because it had not been raised in the petition below and would have required fresh factual inquiry and affidavits. The factual objection was rejected, the new ground was disallowed, and the penalty remained undisturbed. Case-Laws Customs Wed, 18 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45135