https://www.taxtmi.com/caselaws?id=796156 Absolute confiscation applied to gold recovered from conscious possession because, as notified goods, the statutory burden to prove lawful importation, acquisition or possession was not discharged; the gold was confiscated under the Customs Act. Indian currency was confiscated as sale proceeds of smuggled gold where records, statements and unexplained possession linked it to bullion dealings. Penalty was sustained against the person knowingly involved in transporting and dealing with smuggled gold, supported by recovery, statements and transaction records. Penalties against a family member and an employee were set aside because relationship or employment, without cogent corroborative evidence of conscious and active participation, does not establish abetment or dealing with confiscable goods. en-us Wed, 29 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796156 Absolute confiscation applied to gold recovered from conscious possession because, as notified goods, the statutory burden to prove lawful importation, acquisition or possession was not discharged; the gold was confiscated under the Customs Act. Indian currency was confiscated as sale proceeds of smuggled gold where records, statements and unexplained possession linked it to bullion dealings. Penalty was sustained against the person knowingly involved in transporting and dealing with smuggled gold, supported by recovery, statements and transaction records. Penalties against a family member and an employee were set aside because relationship or employment, without cogent corroborative evidence of conscious and active participation, does not establish abetment or dealing with confiscable goods. Case-Laws Customs Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796156