https://www.taxtmi.com/caselaws?id=464719 Section 123 of the Customs Act applies to gold seized on a reasonable belief that it is smuggled, and once that threshold is met the burden shifts to the possessor or claimed owner to prove lawful origin. Specific intelligence, concealment of gold bars, absence of import or possession documents, and admissions about foreign origin and fabricated papers were sufficient to satisfy that standard. Earlier documents did not establish lawful possession of the seized gold, the purported slips were discredited, and the retractions were ineffective. Corroborative material, including recovery and call detail records, supported the smuggling case, so the confiscation and penalties were sustained. en-us Fri, 25 Oct 2024 00:00:00 +0530 Tue, 11 Nov 2025 19:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464719 Section 123 of the Customs Act applies to gold seized on a reasonable belief that it is smuggled, and once that threshold is met the burden shifts to the possessor or claimed owner to prove lawful origin. Specific intelligence, concealment of gold bars, absence of import or possession documents, and admissions about foreign origin and fabricated papers were sufficient to satisfy that standard. Earlier documents did not establish lawful possession of the seized gold, the purported slips were discredited, and the retractions were ineffective. Corroborative material, including recovery and call detail records, supported the smuggling case, so the confiscation and penalties were sustained. Case-Laws Customs Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464719