https://www.taxtmi.com/caselaws?id=780184 CESTAT KOLKATA - AT dismissed the Revenue appeals and upheld the appellate order setting aside confiscation and penalties under s.112(b) Customs Act. The Tribunal found gold seized from a domestic area without cogent evidence of foreign origin, so authorities lacked the requisite reasonable belief to treat it as smuggled. Section 123's burden-shifting was held inapplicable absent proof of smuggling; accordingly the onus remained on Revenue, which failed to discharge it. Penalties could not be imposed where goods were not established as prohibited or smuggled. en-us Thu, 16 Oct 2025 00:00:00 +0530 Sat, 25 Oct 2025 09:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780184 CESTAT KOLKATA - AT dismissed the Revenue appeals and upheld the appellate order setting aside confiscation and penalties under s.112(b) Customs Act. The Tribunal found gold seized from a domestic area without cogent evidence of foreign origin, so authorities lacked the requisite reasonable belief to treat it as smuggled. Section 123's burden-shifting was held inapplicable absent proof of smuggling; accordingly the onus remained on Revenue, which failed to discharge it. Penalties could not be imposed where goods were not established as prohibited or smuggled. Case-Laws Customs Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780184