https://www.taxtmi.com/caselaws?id=777383 CESTAT KOLKATA - AT held the seizure arbitrary for lack of an independent reasonable belief under s.110(1) Customs Act, and found the "THOON" marking unproved as indicating foreign origin. The Department failed to establish foreign origin or shift the burden under s.123; submitted invoices and purity reports supported licit domestic purchase. Confiscation of the gold and vehicle under ss.111/115 and penalties under s.112(b) were unsustainable. The impugned order was set aside and the appeal allowed. en-us Wed, 20 Aug 2025 00:00:00 +0530 Thu, 28 Aug 2025 14:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777383 CESTAT KOLKATA - AT held the seizure arbitrary for lack of an independent reasonable belief under s.110(1) Customs Act, and found the "THOON" marking unproved as indicating foreign origin. The Department failed to establish foreign origin or shift the burden under s.123; submitted invoices and purity reports supported licit domestic purchase. Confiscation of the gold and vehicle under ss.111/115 and penalties under s.112(b) were unsustainable. The impugned order was set aside and the appeal allowed. Case-Laws Customs Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777383