https://www.taxtmi.com/caselaws?id=789885 Foreign origin and smuggled character of seized gold must be established by independent, admissible evidence before the burden of proof shifts to the possessor under the Customs Act. Gold purity evidence does not prove foreign origin, while a hearsay statement lacking a demonstrated voluntary basis and call records showing only contact do not establish smuggling without corroboration. Consequently, confiscation and penalty lack a legal basis where the core allegation remains unproved. Restitution requires release of the seized gold to the person from whom it was recovered where unlawful confiscation is set aside and no ownership finding bars release. en-us Wed, 15 Apr 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789885 Foreign origin and smuggled character of seized gold must be established by independent, admissible evidence before the burden of proof shifts to the possessor under the Customs Act. Gold purity evidence does not prove foreign origin, while a hearsay statement lacking a demonstrated voluntary basis and call records showing only contact do not establish smuggling without corroboration. Consequently, confiscation and penalty lack a legal basis where the core allegation remains unproved. Restitution requires release of the seized gold to the person from whom it was recovered where unlawful confiscation is set aside and no ownership finding bars release. Case-Laws Customs Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789885