https://www.taxtmi.com/caselaws?id=800200 Section 110(1) of the Customs Act requires a proper officer to independently form a reasonable belief, on objective material, that goods are liable to confiscation; suspicion alone, including a single marking that does not establish foreign origin, is insufficient for seizure. Purchase invoices, banking records and income-tax returns supporting acquisition and conversion of gold may discharge the claimant's burden under Section 123 where they remain undiscredited. The burden then lies on Revenue to prove foreign origin or smuggling through cogent evidence. Without such proof, confiscation of the gold and related penalties cannot be sustained. en-us Wed, 30 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800200 Section 110(1) of the Customs Act requires a proper officer to independently form a reasonable belief, on objective material, that goods are liable to confiscation; suspicion alone, including a single marking that does not establish foreign origin, is insufficient for seizure. Purchase invoices, banking records and income-tax returns supporting acquisition and conversion of gold may discharge the claimant's burden under Section 123 where they remain undiscredited. The burden then lies on Revenue to prove foreign origin or smuggling through cogent evidence. Without such proof, confiscation of the gold and related penalties cannot be sustained. Case-Laws Customs Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800200