https://www.taxtmi.com/caselaws?id=799108 Under the Customs Act, the burden-shifting presumption for gold arises only where seizure rests on a seizing officer's reasonable belief, supported by definite and objective material, that the goods are smuggled. Without that foundation, the Department must independently establish illicit importation through cogent evidence before confiscation or penalties can follow. Domestic procurement records, payment trails, stock and tax records, and transport or melting documents require effective rebuttal; uncorroborated or retracted statements alone do not prove smuggling. Cross-examination is required when specifically sought for relied-upon witness statements; absent such a request, its non-grant does not itself breach natural justice. en-us Tue, 15 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799108 Under the Customs Act, the burden-shifting presumption for gold arises only where seizure rests on a seizing officer's reasonable belief, supported by definite and objective material, that the goods are smuggled. Without that foundation, the Department must independently establish illicit importation through cogent evidence before confiscation or penalties can follow. Domestic procurement records, payment trails, stock and tax records, and transport or melting documents require effective rebuttal; uncorroborated or retracted statements alone do not prove smuggling. Cross-examination is required when specifically sought for relied-upon witness statements; absent such a request, its non-grant does not itself breach natural justice. Case-Laws Customs Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799108