https://www.taxtmi.com/caselaws?id=791983 For notified goods under Section 123 of the Customs Act, 1962, possession without lawful explanation and unrebutted evidence of foreign origin can sustain confiscation of gold biscuits, and redemption is not available as of right on those facts. Confiscation of Indian currency as sale proceeds of smuggled goods under Section 121 requires independent proof of a nexus with smuggled goods; where the record contains only investigative statements and no corroboration, confiscation cannot stand. Penalty under Section 112 must rest on established culpable involvement: it was upheld, with reduction, for the person in possession of the gold, while it was set aside for the other person for lack of evidence. en-us Wed, 20 May 2026 00:00:00 +0530 Thu, 21 May 2026 08:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791983 For notified goods under Section 123 of the Customs Act, 1962, possession without lawful explanation and unrebutted evidence of foreign origin can sustain confiscation of gold biscuits, and redemption is not available as of right on those facts. Confiscation of Indian currency as sale proceeds of smuggled goods under Section 121 requires independent proof of a nexus with smuggled goods; where the record contains only investigative statements and no corroboration, confiscation cannot stand. Penalty under Section 112 must rest on established culpable involvement: it was upheld, with reduction, for the person in possession of the gold, while it was set aside for the other person for lack of evidence. Case-Laws Customs Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791983