https://www.taxtmi.com/caselaws?id=53179 The case involved the seizure of 42 Foreign Marked Gold Biscuits during a personal search, leading to confiscation under the Customs Act, 1962. The Commissioner of Customs ordered confiscation and imposed penalties due to discrepancies in markings and lack of proof of legal import. The appeal partially allowed, upholding confiscation but reducing penalties based on appellants' failure to prove legal import and involvement with potentially smuggled items. The decision emphasized the burden of proof on possession of seized goods and the consequences of dealing with items subject to confiscation. en-us Wed, 04 Feb 2004 00:00:00 +0530 Mon, 11 Oct 2010 13:38:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53179 The case involved the seizure of 42 Foreign Marked Gold Biscuits during a personal search, leading to confiscation under the Customs Act, 1962. The Commissioner of Customs ordered confiscation and imposed penalties due to discrepancies in markings and lack of proof of legal import. The appeal partially allowed, upholding confiscation but reducing penalties based on appellants' failure to prove legal import and involvement with potentially smuggled items. The decision emphasized the burden of proof on possession of seized goods and the consequences of dealing with items subject to confiscation. Case-Laws Customs Wed, 04 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53179