https://www.taxtmi.com/caselaws?id=792482 A town seizure of gold jewellery and silver granules was held unsustainable because the Department failed to show cogent material for a reasonable belief of smuggling under Section 110(1) of the Customs Act. Without proof of foreign origin, the burden under Section 123 did not shift, and the respondents' contemporaneous vouchers, GST invoices, and books supported lawful domestic purchase and job-work movement. On that basis, confiscation under Sections 111(b) and 111(d) and penalties under Section 112(a) and 112(b) were not legally justified. The commentary states that foreign origin and a credible basis for smuggling must be established before invoking the statutory presumption or penal consequences. en-us Mon, 25 May 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792482 A town seizure of gold jewellery and silver granules was held unsustainable because the Department failed to show cogent material for a reasonable belief of smuggling under Section 110(1) of the Customs Act. Without proof of foreign origin, the burden under Section 123 did not shift, and the respondents' contemporaneous vouchers, GST invoices, and books supported lawful domestic purchase and job-work movement. On that basis, confiscation under Sections 111(b) and 111(d) and penalties under Section 112(a) and 112(b) were not legally justified. The commentary states that foreign origin and a credible basis for smuggling must be established before invoking the statutory presumption or penal consequences. Case-Laws Customs Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792482