https://www.taxtmi.com/caselaws?id=798873 For notified gold, the reverse burden arises only where seizure rests on an objectively sustainable reasonable belief of smuggling; suspicion, generic fineness markings and unverified assertions of foreign origin are insufficient. Credible domestic-procurement evidence, including matching invoices, supplier confirmation, GST particulars and banking payment, may discharge the burden where unrebutted by investigation. Promptly retracted statements require independent corroboration and assessment of voluntariness before supporting confiscation. Where such statements prove disputed material facts, denial of effective cross-examination prejudices the affected party and weakens their evidentiary value. Without proof of unlawful importation, consequential confiscation of related goods and penalties requiring knowledge cannot be sustained. en-us Thu, 10 Sep 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798873 For notified gold, the reverse burden arises only where seizure rests on an objectively sustainable reasonable belief of smuggling; suspicion, generic fineness markings and unverified assertions of foreign origin are insufficient. Credible domestic-procurement evidence, including matching invoices, supplier confirmation, GST particulars and banking payment, may discharge the burden where unrebutted by investigation. Promptly retracted statements require independent corroboration and assessment of voluntariness before supporting confiscation. Where such statements prove disputed material facts, denial of effective cross-examination prejudices the affected party and weakens their evidentiary value. Without proof of unlawful importation, consequential confiscation of related goods and penalties requiring knowledge cannot be sustained. Case-Laws Customs Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798873