https://www.taxtmi.com/caselaws?id=798939 Confiscation of notified gold requires a seizure founded on reasonable belief, supported by objective material, that the particular goods are smuggled. Remelted gold without foreign refinery or mint markings, unsupported by evidence of its country, mode, point, or person of illicit importation, does not establish foreign origin or smuggled character. FASTag data contradicting the recorded interception details, uncorroborated retracted statements, and denial of cross-examination materially weaken the confiscation basis. Tax invoices, supplier confirmation, and banking records support domestic acquisition. Consequently, confiscation requirements and the knowledge or involvement necessary for consequential penalties remain unproved. en-us Thu, 10 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798939 Confiscation of notified gold requires a seizure founded on reasonable belief, supported by objective material, that the particular goods are smuggled. Remelted gold without foreign refinery or mint markings, unsupported by evidence of its country, mode, point, or person of illicit importation, does not establish foreign origin or smuggled character. FASTag data contradicting the recorded interception details, uncorroborated retracted statements, and denial of cross-examination materially weaken the confiscation basis. Tax invoices, supplier confirmation, and banking records support domestic acquisition. Consequently, confiscation requirements and the knowledge or involvement necessary for consequential penalties remain unproved. Case-Laws Customs Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798939