Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Customs Act Section 123 | Town Seizure of Unmarked Gold: Revenue Must First Prove Foreign Origin Before Reverse Burden Shifts : CESTAT Kolkata
CESTAT Kolkata set aside confiscation of unmarked gold seized from a domestic passenger, ruling revenue must first prove foreign origin before Section 123's reverse burden applies. The tribunal held that possession of unmarked gold on a domestic flight alone cannot trigger the smuggling presumption without foundational evidence of foreign source.