https://www.taxtmi.com/caselaws?id=796937 For inland seizure of unmarked gold, diamond jewellery and cash, reasonable belief of smuggling must rest on pre-seizure material and prima facie proof of foreign origin. In the absence of foreign markings, corroborating forensic or documentary evidence, or proof of importation or statutory prohibition, Section 123 does not shift the burden of proving non-smuggled character to the assessee. Investigation statements cannot alone support confiscation or penalties unless statutory conditions governing their evidentiary use are met and independent corroboration exists. Domestic procurement invoices available on the GST portal, with no disputed genuineness, supported release of the goods and cash; confiscation and penalties were unsustainable. en-us Tue, 11 Aug 2026 00:00:00 +0530 Thu, 13 Aug 2026 08:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796937 For inland seizure of unmarked gold, diamond jewellery and cash, reasonable belief of smuggling must rest on pre-seizure material and prima facie proof of foreign origin. In the absence of foreign markings, corroborating forensic or documentary evidence, or proof of importation or statutory prohibition, Section 123 does not shift the burden of proving non-smuggled character to the assessee. Investigation statements cannot alone support confiscation or penalties unless statutory conditions governing their evidentiary use are met and independent corroboration exists. Domestic procurement invoices available on the GST portal, with no disputed genuineness, supported release of the goods and cash; confiscation and penalties were unsustainable. Case-Laws Customs Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796937