https://www.taxtmi.com/caselaws?id=799489 Section 123 of the Customs Act shifts the burden of proving that notified goods are not smuggled only where seizure rests on reasonable belief supported by tangible material and cumulative circumstances. Inland seizure or absence of foreign markings is not independently decisive; carriage, concealment, admissions, markings, provenance, accounting records and other incriminating material require collective assessment. Domestic acquisition may be established on a preponderance of probabilities through reliable documentary and circumstantial evidence, without invariably proving uninterrupted physical identity of fungible gold. Tax invoices for domestic purchases could not be rejected without findings that they were false or unrelated to business stock, rendering confiscation and penalty unsustainable. en-us Mon, 21 Sep 2026 00:00:00 +0530 Wed, 23 Sep 2026 08:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799489 Section 123 of the Customs Act shifts the burden of proving that notified goods are not smuggled only where seizure rests on reasonable belief supported by tangible material and cumulative circumstances. Inland seizure or absence of foreign markings is not independently decisive; carriage, concealment, admissions, markings, provenance, accounting records and other incriminating material require collective assessment. Domestic acquisition may be established on a preponderance of probabilities through reliable documentary and circumstantial evidence, without invariably proving uninterrupted physical identity of fungible gold. Tax invoices for domestic purchases could not be rejected without findings that they were false or unrelated to business stock, rendering confiscation and penalty unsustainable. Case-Laws Customs Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799489