https://www.taxtmi.com/caselaws?id=792113 Suspicion alone was held insufficient to sustain confiscation of a gold chain as smuggled foreign-origin goods. The analysis emphasised that, where seizure occurred away from the border and there were no foreign markings, concealment, or other direct indicators of illegal import, the evidentiary burden under the Customs Act was not met. Non-production of purchase documents at interception did not by itself prove smuggling, especially where a later-produced tax invoice from a GST-registered jeweller remained unrebutted and no inquiry was made at the seller's end. Section 123 may support seizure on suspicion, but confiscation requires affirmative proof of smuggled character. en-us Wed, 20 May 2026 00:00:00 +0530 Fri, 22 May 2026 11:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792113 Suspicion alone was held insufficient to sustain confiscation of a gold chain as smuggled foreign-origin goods. The analysis emphasised that, where seizure occurred away from the border and there were no foreign markings, concealment, or other direct indicators of illegal import, the evidentiary burden under the Customs Act was not met. Non-production of purchase documents at interception did not by itself prove smuggling, especially where a later-produced tax invoice from a GST-registered jeweller remained unrebutted and no inquiry was made at the seller's end. Section 123 may support seizure on suspicion, but confiscation requires affirmative proof of smuggled character. Case-Laws Customs Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792113