https://www.taxtmi.com/caselaws?id=802468 Section 123 of the Customs Act places the burden on the possessor or claimant to prove that gold seized under a reasonable belief of smuggling is not smuggled. Undisputed purchase invoices and trading records establishing a matching supply shift the evidentiary burden to customs authorities to investigate and rebut that explanation. Courier statements and delivery records can support the supply link. Foreign origin alone does not establish smuggling, since bullion can enter domestic circulation through authorised channels. Unrebutted evidence of a matching domestic purchase can therefore undermine seizure and confiscation based on foreign origin. en-us Wed, 04 Nov 2026 00:00:00 +0530 Fri, 06 Nov 2026 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802468 Section 123 of the Customs Act places the burden on the possessor or claimant to prove that gold seized under a reasonable belief of smuggling is not smuggled. Undisputed purchase invoices and trading records establishing a matching supply shift the evidentiary burden to customs authorities to investigate and rebut that explanation. Courier statements and delivery records can support the supply link. Foreign origin alone does not establish smuggling, since bullion can enter domestic circulation through authorised channels. Unrebutted evidence of a matching domestic purchase can therefore undermine seizure and confiscation based on foreign origin. Case-Laws Customs Wed, 04 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802468