https://www.taxtmi.com/caselaws?id=46049 Seized gold bars and silver ingots were upheld as liable to confiscation because the petitioner failed to prove lawful import, duty payment, or legitimate acquisition. The receipts produced did not match the markings and description of the gold bars, and the aggregate weight in the baggage receipts did not correspond with the seized silver ingots. On those facts, the burden of establishing that the goods were not smuggled was not discharged, so confiscation was sustained. en-us Mon, 23 Apr 2001 00:00:00 +0530 Thu, 15 Jul 2010 14:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46049 Seized gold bars and silver ingots were upheld as liable to confiscation because the petitioner failed to prove lawful import, duty payment, or legitimate acquisition. The receipts produced did not match the markings and description of the gold bars, and the aggregate weight in the baggage receipts did not correspond with the seized silver ingots. On those facts, the burden of establishing that the goods were not smuggled was not discharged, so confiscation was sustained. Case-Laws Customs Mon, 23 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46049