https://www.taxtmi.com/caselaws?id=785414 Smuggling of gold and burden of proof were central: the authority must produce positive evidence that seized gold is of foreign origin, and absence of foreign markings, seizure outside a customs or specified area, and documentary evidence of lawful possession shifted the balance against the Revenue, resulting in dismissal of the Revenue's challenge. The specified area concept and location of interception were treated as material to presumptions of smuggling, and documentary records including tax returns and auditor certificates were accepted as credible to rebut smuggling allegations, leading to confirmation of prior appellate observations. en-us Tue, 16 Dec 2025 00:00:00 +0530 Fri, 23 Jan 2026 09:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785414 Smuggling of gold and burden of proof were central: the authority must produce positive evidence that seized gold is of foreign origin, and absence of foreign markings, seizure outside a customs or specified area, and documentary evidence of lawful possession shifted the balance against the Revenue, resulting in dismissal of the Revenue's challenge. The specified area concept and location of interception were treated as material to presumptions of smuggling, and documentary records including tax returns and auditor certificates were accepted as credible to rebut smuggling allegations, leading to confirmation of prior appellate observations. Case-Laws Customs Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785414