https://www.taxtmi.com/caselaws?id=46217 Possession of gold ornaments and primary gold was upheld on the basis of search witnesses, the seizure list and surrounding documents, which established that the petitioner occupied the searched premises and held the seized articles. For conviction under the Customs Act, the prosecution failed to prove that the gold biscuit was imported gold or of foreign origin, and the sanction was treated as mechanical for want of proper material; the Customs conviction was therefore set aside. Under the Gold (Control) Act, the complaint was duly authorised and the statutory presumptions as to possession, ownership and culpable mental state were not rebutted by credible evidence, so the conviction under that Act was maintained. en-us Mon, 10 Sep 2001 00:00:00 +0530 Fri, 16 Jul 2010 15:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46217 Possession of gold ornaments and primary gold was upheld on the basis of search witnesses, the seizure list and surrounding documents, which established that the petitioner occupied the searched premises and held the seized articles. For conviction under the Customs Act, the prosecution failed to prove that the gold biscuit was imported gold or of foreign origin, and the sanction was treated as mechanical for want of proper material; the Customs conviction was therefore set aside. Under the Gold (Control) Act, the complaint was duly authorised and the statutory presumptions as to possession, ownership and culpable mental state were not rebutted by credible evidence, so the conviction under that Act was maintained. Case-Laws Customs Mon, 10 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46217