https://www.taxtmi.com/caselaws?id=792940 Town seizure of gold bars and jewellery cannot invoke the Customs Act presumption of smuggling unless the seizing authority first forms a reasonable belief on definite material establishing foreign origin or illicit import. Mere suspicion, unaccounted possession, or general assertions of foreign origin do not shift the burden. Statements recorded under the Customs Act are insufficient where they contain hearsay, the statutory procedure for relying on witness statements is not followed, and cross-examination is denied. Call data records showing only contact between persons, without conversation content or independent corroboration, cannot sustain confiscation or penalties. Consequently, confiscation and penalties remained set aside and the Revenue's appeals failed. en-us Tue, 02 Jun 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792940 Town seizure of gold bars and jewellery cannot invoke the Customs Act presumption of smuggling unless the seizing authority first forms a reasonable belief on definite material establishing foreign origin or illicit import. Mere suspicion, unaccounted possession, or general assertions of foreign origin do not shift the burden. Statements recorded under the Customs Act are insufficient where they contain hearsay, the statutory procedure for relying on witness statements is not followed, and cross-examination is denied. Call data records showing only contact between persons, without conversation content or independent corroboration, cannot sustain confiscation or penalties. Consequently, confiscation and penalties remained set aside and the Revenue's appeals failed. Case-Laws Customs Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792940