https://www.taxtmi.com/caselaws?id=792940 In a town seizure of gold bars and jewellery, the presumption of smuggling under the Customs Act applies only when the seizing authority has a reasonable belief, based on definite material, that the goods are of foreign origin and illicit import is shown; mere suspicion or unaccounted possession is not enough. The note also stresses that statements recorded during customs inquiry and call data records cannot, by themselves, sustain confiscation or penalty without compliance with the procedure for witness statements and without independent corroboration. On the stated facts, the Revenue's evidence was treated as insufficient and the confiscation and penalties were set aside. 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 In a town seizure of gold bars and jewellery, the presumption of smuggling under the Customs Act applies only when the seizing authority has a reasonable belief, based on definite material, that the goods are of foreign origin and illicit import is shown; mere suspicion or unaccounted possession is not enough. The note also stresses that statements recorded during customs inquiry and call data records cannot, by themselves, sustain confiscation or penalty without compliance with the procedure for witness statements and without independent corroboration. On the stated facts, the Revenue's evidence was treated as insufficient and the confiscation and penalties were set aside. Case-Laws Customs Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792940