Tribunal quashed gold seizure & penalty due to lack of evidence of foreign origin/smuggling. Onus on officer to establish reasonable belief.

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....The seized gold lacked foreign markings and had a purity of 99.5% to 99.6%, indicating domestic origin. As it was a town seizure, the onus was on the officer to establish reasonable belief of foreign origin before invoking Section 123 of the Customs Act, 1962. Citing precedent, the Tribunal held that suspicion alone cannot justify confiscation u/s 111 when there is no evidence of foreign origin or smuggling. Consequently, the confiscation of gold and penalty imposed were set aside, and the appeal was allowed.....