https://www.taxtmi.com/caselaws?id=467763 For notified gold, confiscation and penalties cannot stand unless revenue first establishes seizure on a recorded and prima facie reasonable belief of smuggling. Gold bars recovered in India, without foreign markings, were supported by purchase, stock, accounts, GST and income-tax records, and this lawful documentary explanation displaced the allegation of smuggled origin. A retracted carrier statement, without corroboration, was insufficient to prove smuggling or to support burden shifting. Penalty for use of false documents also failed because the discrepancies did not show knowing or intentional use of false material. The confiscation and all penalties were set aside. en-us Fri, 22 Nov 2024 00:00:00 +0530 Wed, 01 Apr 2026 13:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467763 For notified gold, confiscation and penalties cannot stand unless revenue first establishes seizure on a recorded and prima facie reasonable belief of smuggling. Gold bars recovered in India, without foreign markings, were supported by purchase, stock, accounts, GST and income-tax records, and this lawful documentary explanation displaced the allegation of smuggled origin. A retracted carrier statement, without corroboration, was insufficient to prove smuggling or to support burden shifting. Penalty for use of false documents also failed because the discrepancies did not show knowing or intentional use of false material. The confiscation and all penalties were set aside. Case-Laws Customs Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467763