https://www.taxtmi.com/caselaws?id=798872 Section 123 of the Customs Act places a reverse burden for notified gold only where seizure rests on an objectively founded reasonable belief of smuggling. Suspicion, high purity and generic fineness markings do not by themselves establish foreign origin or unlawful importation, particularly where domestic invoices, supplier confirmation and banking records remain unrebutted. Retracted statements require reliable independent corroboration, and discrepancies in seizure evidence weaken their probative value. Where supplier or Panch witness statements prove disputed facts, denial of cross-examination reduces their evidentiary weight unless statutory conditions permit reliance without it. Confiscation and related penalties require proof of unlawful importation or contravention, together with requisite knowledge for penal liability. 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=798872 Section 123 of the Customs Act places a reverse burden for notified gold only where seizure rests on an objectively founded reasonable belief of smuggling. Suspicion, high purity and generic fineness markings do not by themselves establish foreign origin or unlawful importation, particularly where domestic invoices, supplier confirmation and banking records remain unrebutted. Retracted statements require reliable independent corroboration, and discrepancies in seizure evidence weaken their probative value. Where supplier or Panch witness statements prove disputed facts, denial of cross-examination reduces their evidentiary weight unless statutory conditions permit reliance without it. Confiscation and related penalties require proof of unlawful importation or contravention, together with requisite knowledge for penal liability. Case-Laws Customs Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798872