https://www.taxtmi.com/caselaws?id=801145 Section 123 of the Customs Act shifts the burden of proving lawful importation to the owner only after the Department establishes that seized gold is of foreign origin. Foreign markings, or alleged markings, without corroborative evidence of illicit importation do not establish that gold is smuggled. Where primary gold and cut pieces bear no clear foreign markings and no further evidence proves foreign origin or unlawful importation, the Department fails to discharge its initial burden. The statutory presumption does not arise, rendering confiscation and penalty unsustainable. en-us Mon, 28 Sep 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801145 Section 123 of the Customs Act shifts the burden of proving lawful importation to the owner only after the Department establishes that seized gold is of foreign origin. Foreign markings, or alleged markings, without corroborative evidence of illicit importation do not establish that gold is smuggled. Where primary gold and cut pieces bear no clear foreign markings and no further evidence proves foreign origin or unlawful importation, the Department fails to discharge its initial burden. The statutory presumption does not arise, rendering confiscation and penalty unsustainable. Case-Laws Customs Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801145