https://www.taxtmi.com/caselaws?id=797749 Notified gold under the Customs Act places the burden on persons in possession to establish lawful procurement and transportation. Absence of licit documents at interception, coupled with an ownership claim and supporting material produced only after issuance of a show-cause notice, failed to discharge that burden where the alleged owner had not claimed the goods during investigation. Absolute confiscation was therefore sustained. Carriers transporting foreign-origin gold without lawful documents remained liable to penalty. Penalty against the person alleged to have arranged the transaction was justified for misleading the investigation, but its quantum was reduced. en-us Fri, 21 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797749 Notified gold under the Customs Act places the burden on persons in possession to establish lawful procurement and transportation. Absence of licit documents at interception, coupled with an ownership claim and supporting material produced only after issuance of a show-cause notice, failed to discharge that burden where the alleged owner had not claimed the goods during investigation. Absolute confiscation was therefore sustained. Carriers transporting foreign-origin gold without lawful documents remained liable to penalty. Penalty against the person alleged to have arranged the transaction was justified for misleading the investigation, but its quantum was reduced. Case-Laws Customs Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797749