https://www.taxtmi.com/caselaws?id=789608 Gold, as a notified item under Section 123 of the Customs Act, carries a burden on the person in possession to prove lawful source and procurement. Where the appellant was found carrying foreign-inscribed gold biscuits without supporting documents, the explanation that he was only a carrier did not rebut that statutory burden and the finding of smuggling was sustained. The absolute confiscation of the gold and penalty under Section 112(b) were therefore maintained, although the penalty was reduced in view of the appellant's limited role as a carrier. en-us Wed, 08 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789608 Gold, as a notified item under Section 123 of the Customs Act, carries a burden on the person in possession to prove lawful source and procurement. Where the appellant was found carrying foreign-inscribed gold biscuits without supporting documents, the explanation that he was only a carrier did not rebut that statutory burden and the finding of smuggling was sustained. The absolute confiscation of the gold and penalty under Section 112(b) were therefore maintained, although the penalty was reduced in view of the appellant's limited role as a carrier. Case-Laws Customs Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789608