https://www.taxtmi.com/highlights?id=102070 Customs confiscation requires a foundational reasonable belief of smuggling before the burden of proof can shift for notified gold; purity alone does not establish foreign origin or smuggled character. Foreign markings may establish prima facie foreign origin but, without corroborative evidence of smuggling, do not justify absolute confiscation; restricted gold may ordinarily be redeemed. Currency can be confiscated as sale proceeds only where the Department proves a clear nexus with sales of smuggled goods. Reliance on witness statements requires an opportunity for cross-examination and compliance with statutory conditions governing their use. Penalty is not automatic and must rest on proof of knowledge, intent or active involvement, while remaining proportionate. en-us Sat, 25 Jul 2026 08:54:57 +0530 Sat, 25 Jul 2026 08:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102070 Customs confiscation requires a foundational reasonable belief of smuggling before the burden of proof can shift for notified gold; purity alone does not establish foreign origin or smuggled character. Foreign markings may establish prima facie foreign origin but, without corroborative evidence of smuggling, do not justify absolute confiscation; restricted gold may ordinarily be redeemed. Currency can be confiscated as sale proceeds only where the Department proves a clear nexus with sales of smuggled goods. Reliance on witness statements requires an opportunity for cross-examination and compliance with statutory conditions governing their use. Penalty is not automatic and must rest on proof of knowledge, intent or active involvement, while remaining proportionate. Highlights Customs Sat, 25 Jul 2026 08:54:57 +0530 https://www.taxtmi.com/highlights?id=102070