https://www.taxtmi.com/highlights?id=105919 Reasonable belief based on material available at seizure is required before the reverse burden under Section 123 applies to allegedly smuggled gold; later statements cannot supply that foundation. Conclusive proof of smuggling is not required at seizure. Customs statements require examination of their makers, an admissibility determination and requested cross-examination unless a statutory exception applies; retraction alone does not make them inadmissible. Travel records alone do not establish that gold was carried, its quantity or its smuggled character; each link requires evidence. A penalty under Section 114AA requires reliable proof that a person knowingly or intentionally made, signed or used a false or incorrect declaration, statement or document in the circumstances covered by the provision. en-us Sat, 07 Nov 2026 11:12:27 +0530 Sat, 07 Nov 2026 11:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105919 Reasonable belief based on material available at seizure is required before the reverse burden under Section 123 applies to allegedly smuggled gold; later statements cannot supply that foundation. Conclusive proof of smuggling is not required at seizure. Customs statements require examination of their makers, an admissibility determination and requested cross-examination unless a statutory exception applies; retraction alone does not make them inadmissible. Travel records alone do not establish that gold was carried, its quantity or its smuggled character; each link requires evidence. A penalty under Section 114AA requires reliable proof that a person knowingly or intentionally made, signed or used a false or incorrect declaration, statement or document in the circumstances covered by the provision. Highlights Customs Sat, 07 Nov 2026 11:12:27 +0530 https://www.taxtmi.com/highlights?id=105919