https://www.taxtmi.com/caselaws?id=802470 Under Sections 110 and 123 of the Customs Act, 1962, the burden of proving that seized gold is not smuggled shifts to the possessor only when reasonable belief at seizure is supported by objective material rather than suspicion. The absence of discernible foreign markings and the availability of similar purity in the domestic market are relevant considerations. Retracted and general statements lacking independent corroboration were insufficient to establish smuggling where Section 138B requirements were not met. Purchase invoices, stock records, bank payment and a refining voucher can support domestic procurement; differences in invoice layouts do not necessarily affect material transaction particulars. en-us Wed, 04 Nov 2026 00:00:00 +0530 Fri, 06 Nov 2026 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802470 Under Sections 110 and 123 of the Customs Act, 1962, the burden of proving that seized gold is not smuggled shifts to the possessor only when reasonable belief at seizure is supported by objective material rather than suspicion. The absence of discernible foreign markings and the availability of similar purity in the domestic market are relevant considerations. Retracted and general statements lacking independent corroboration were insufficient to establish smuggling where Section 138B requirements were not met. Purchase invoices, stock records, bank payment and a refining voucher can support domestic procurement; differences in invoice layouts do not necessarily affect material transaction particulars. Case-Laws Customs Wed, 04 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802470