https://www.taxtmi.com/caselaws?id=800198 Reasonable belief that gold is smuggled is a precondition for the reverse burden under section 123 of the Customs Act, 1962. Procurement invoices and corresponding GSTR-2A records established licit acquisition, while a town seizure, gold purity of 99.7%, and the absence of indicators of foreign origin did not support such belief. Once the claimant substantiated lawful procurement, the Revenue did not prove a smuggled origin. The gold was therefore not liable to confiscation, and its release was directed. en-us Tue, 29 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800198 Reasonable belief that gold is smuggled is a precondition for the reverse burden under section 123 of the Customs Act, 1962. Procurement invoices and corresponding GSTR-2A records established licit acquisition, while a town seizure, gold purity of 99.7%, and the absence of indicators of foreign origin did not support such belief. Once the claimant substantiated lawful procurement, the Revenue did not prove a smuggled origin. The gold was therefore not liable to confiscation, and its release was directed. Case-Laws Customs Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800198