https://www.taxtmi.com/caselaws?id=471903 Documentary evidence supporting the stated lawful purchase of seized gold must be verified and analysed before determining whether it is of foreign origin or smuggled. Acknowledgement of invoices without specific findings on their evidentiary value does not address the defence concerning the gold's source. Failure to examine material purchase evidence renders absolute confiscation and the related penalty determination unsustainable; no conclusion on the merits of the alleged smuggling follows without that assessment. en-us Thu, 03 Oct 2024 00:00:00 +0530 Tue, 22 Sep 2026 20:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471903 Documentary evidence supporting the stated lawful purchase of seized gold must be verified and analysed before determining whether it is of foreign origin or smuggled. Acknowledgement of invoices without specific findings on their evidentiary value does not address the defence concerning the gold's source. Failure to examine material purchase evidence renders absolute confiscation and the related penalty determination unsustainable; no conclusion on the merits of the alleged smuggling follows without that assessment. Case-Laws Customs Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471903