https://www.taxtmi.com/caselaws?id=52150 Confiscation of foreign-origin gold biscuits was upheld where the possessor admitted recovery, did not dispute their smuggled character, and produced no proof of lawful import or possession; on those facts, no further departmental evidence was required, and the burden rule under Section 123 or Chapter IV-A did not assist him. A penalty under Section 112 of the Customs Act was also sustained because omission to mention the precise clause did not vitiate the order in the absence of prejudice, especially once Section 112 itself was invoked in relation to confiscation under Section 111. en-us Mon, 20 Jan 2003 00:00:00 +0530 Fri, 01 Oct 2010 16:18:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52150 Confiscation of foreign-origin gold biscuits was upheld where the possessor admitted recovery, did not dispute their smuggled character, and produced no proof of lawful import or possession; on those facts, no further departmental evidence was required, and the burden rule under Section 123 or Chapter IV-A did not assist him. A penalty under Section 112 of the Customs Act was also sustained because omission to mention the precise clause did not vitiate the order in the absence of prejudice, especially once Section 112 itself was invoked in relation to confiscation under Section 111. Case-Laws Customs Mon, 20 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52150