https://www.taxtmi.com/caselaws?id=791451 In confiscation proceedings concerning seized gold, the person from whose possession the goods are taken must satisfactorily establish lawful origin, and the documentary record must be properly correlated with investigative material before licit procurement is accepted. The appellate order was found unsustainable because it did not adequately examine the relevant books, invoices, stock records and alleged discrepancies, so the matter was remanded for fresh consideration of the evidence. A separate limitation challenge to the show cause notice was raised belatedly and, in light of the applicable statutory extension during the relevant period, was rejected. en-us Fri, 23 Jan 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791451 In confiscation proceedings concerning seized gold, the person from whose possession the goods are taken must satisfactorily establish lawful origin, and the documentary record must be properly correlated with investigative material before licit procurement is accepted. The appellate order was found unsustainable because it did not adequately examine the relevant books, invoices, stock records and alleged discrepancies, so the matter was remanded for fresh consideration of the evidence. A separate limitation challenge to the show cause notice was raised belatedly and, in light of the applicable statutory extension during the relevant period, was rejected. Case-Laws Customs Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791451