https://www.taxtmi.com/caselaws?id=45814 In a smuggled gold prosecution, the Court held that foreign origin and unlawful import under the Customs Act had to be proved independently; foreign-style markings and suspicious circumstances were insufficient without direct evidence, so the customs charge failed. Section 123 did not shift the burden because the slabs were first in police possession and were not seized from the accused's possession within the statutory meaning, leaving the burden on the prosecution. The Defence of India Rules charge also failed because there was no proof that the gold met the required purity threshold, and additional evidence could not be admitted merely to cure a prosecution lacuna. en-us Fri, 21 Feb 1969 00:00:00 +0530 Wed, 14 Jul 2010 10:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45814 In a smuggled gold prosecution, the Court held that foreign origin and unlawful import under the Customs Act had to be proved independently; foreign-style markings and suspicious circumstances were insufficient without direct evidence, so the customs charge failed. Section 123 did not shift the burden because the slabs were first in police possession and were not seized from the accused's possession within the statutory meaning, leaving the burden on the prosecution. The Defence of India Rules charge also failed because there was no proof that the gold met the required purity threshold, and additional evidence could not be admitted merely to cure a prosecution lacuna. Case-Laws Customs Fri, 21 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45814