https://www.taxtmi.com/caselaws?id=797134 Reasonable belief and foreign markings may justify an initial seizure of notified gold but do not establish smuggling for final confiscation. Verifiable evidence of domestic procurement, including supplier invoices, payment records and GST documentation, shifts the evidentiary burden to the department to investigate and rebut that evidence; delay in producing records is insufficient by itself to reject them. Retracted and disputed statements require independent corroboration. A connected proceeding may weaken such statements without operating as strict res judicata. Indian currency is confiscable as sale proceeds only on proof of a proximate, identifiable nexus with known smuggled goods. Without proof of smuggling, confiscation and penalties fail. en-us Thu, 13 Aug 2026 00:00:00 +0530 Tue, 18 Aug 2026 08:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797134 Reasonable belief and foreign markings may justify an initial seizure of notified gold but do not establish smuggling for final confiscation. Verifiable evidence of domestic procurement, including supplier invoices, payment records and GST documentation, shifts the evidentiary burden to the department to investigate and rebut that evidence; delay in producing records is insufficient by itself to reject them. Retracted and disputed statements require independent corroboration. A connected proceeding may weaken such statements without operating as strict res judicata. Indian currency is confiscable as sale proceeds only on proof of a proximate, identifiable nexus with known smuggled goods. Without proof of smuggling, confiscation and penalties fail. Case-Laws Customs Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797134