https://www.taxtmi.com/caselaws?id=792184 In customs smuggling matters, confiscation of gold bars is sustained where concealed recovery, absence of lawful documents, admissions, call records, WhatsApp messages and an assayer's report together create reasonable belief of foreign origin and smuggling. Once section 123 of the Customs Act is invoked, the burden shifts to the noticees to prove lawful possession and non-smuggled origin; fabricated explanations and unsupported papers do not discharge that burden. Penalties may also be upheld where the evidence shows participation in concealment, transport, receipt and intended delivery. Procedural objections under section 138B and denial of cross-examination fail where statements are independently corroborated and the order does not rest solely on those statements. en-us Tue, 19 May 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792184 In customs smuggling matters, confiscation of gold bars is sustained where concealed recovery, absence of lawful documents, admissions, call records, WhatsApp messages and an assayer's report together create reasonable belief of foreign origin and smuggling. Once section 123 of the Customs Act is invoked, the burden shifts to the noticees to prove lawful possession and non-smuggled origin; fabricated explanations and unsupported papers do not discharge that burden. Penalties may also be upheld where the evidence shows participation in concealment, transport, receipt and intended delivery. Procedural objections under section 138B and denial of cross-examination fail where statements are independently corroborated and the order does not rest solely on those statements. Case-Laws Customs Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792184