https://www.taxtmi.com/article/detailed?id=17069 Customs confiscation requires evidence establishing the statutory basis for treating goods or currency as connected with smuggling; suspicion cannot substitute proof. The reverse burden for notified goods arises only after foundational circumstances create a reasonable belief of smuggling. Purity, possession and foreign markings are relevant but not conclusive without corroboration. Currency confiscation requires a proven nexus with sale proceeds of smuggled goods. Absolute confiscation, denial of redemption and penalty require fact-based justification, while reliance on statements must satisfy fair-hearing requirements, including appropriate cross-examination. en-us Fri, 31 Jul 2026 08:30:46 +0530 Fri, 31 Jul 2026 08:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17069 Customs confiscation requires evidence establishing the statutory basis for treating goods or currency as connected with smuggling; suspicion cannot substitute proof. The reverse burden for notified goods arises only after foundational circumstances create a reasonable belief of smuggling. Purity, possession and foreign markings are relevant but not conclusive without corroboration. Currency confiscation requires a proven nexus with sale proceeds of smuggled goods. Absolute confiscation, denial of redemption and penalty require fact-based justification, while reliance on statements must satisfy fair-hearing requirements, including appropriate cross-examination. Articles Customs - Import - Export - SEZ Fri, 31 Jul 2026 08:30:46 +0530 https://www.taxtmi.com/article/detailed?id=17069