https://www.taxtmi.com/caselaws?id=786209 Statements recorded before gazetted customs officers are admissible only if the maker is examined as a witness and the adjudicating authority, after forming an opinion in the interests of justice, admits the statement and affords opportunity for cross examination; this procedural requirement under section 138B governs admissibility in customs proceedings. Where goods are seized, the burden of proving they are not smuggled rests on the person from whose possession they were seized, but town seizures lacking foreign marking or requisite purity shift the onus to revenue to justify reasonable belief. Consequently, penalties imposed on an appellant not shown to possess or own seized gold bars were set aside. en-us Fri, 06 Feb 2026 00:00:00 +0530 Mon, 09 Feb 2026 09:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786209 Statements recorded before gazetted customs officers are admissible only if the maker is examined as a witness and the adjudicating authority, after forming an opinion in the interests of justice, admits the statement and affords opportunity for cross examination; this procedural requirement under section 138B governs admissibility in customs proceedings. Where goods are seized, the burden of proving they are not smuggled rests on the person from whose possession they were seized, but town seizures lacking foreign marking or requisite purity shift the onus to revenue to justify reasonable belief. Consequently, penalties imposed on an appellant not shown to possess or own seized gold bars were set aside. Case-Laws Customs Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786209