https://www.taxtmi.com/highlights?id=96435 Burden of proof in customs proceedings shifts to the respondent only upon a reasonable belief that goods are smuggled; here the department admitted domestic purchase invoices and produced no corroborative evidence of foreign origin, so the asserted smuggled character was unproven and confiscation could not be sustained. The appellate authority set aside the original detention and ordered unconditional release of the specified gold bar because proof of domestic chain of transaction and lawful acquisition was established and the Revenue failed to discharge evidentiary requirements. en-us Thu, 29 Jan 2026 11:41:42 +0530 Thu, 29 Jan 2026 11:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96435 Burden of proof in customs proceedings shifts to the respondent only upon a reasonable belief that goods are smuggled; here the department admitted domestic purchase invoices and produced no corroborative evidence of foreign origin, so the asserted smuggled character was unproven and confiscation could not be sustained. The appellate authority set aside the original detention and ordered unconditional release of the specified gold bar because proof of domestic chain of transaction and lawful acquisition was established and the Revenue failed to discharge evidentiary requirements. Highlights Customs Thu, 29 Jan 2026 11:41:42 +0530 https://www.taxtmi.com/highlights?id=96435