#Reasonable Belief

CESTAT Kolkata rules that mere possession of unmarked gold, without any corroborating intelligence or border-crossing context, cannot invoke the Section 123 presumption of smuggling. The burden remains squarely on the Revenue to prove intent and illicit movement, reinforcing procedural safeguards for travelers and traders against speculative seizures.

CESTAT Allahabad rules that customs authorities cannot justify seizure of goods based on post-facto evidence; the 'reasonable belief' of smuggling must exist at the time of seizure under Section 110. The judgment sets a critical precedent for importers and enforcement agencies, requiring contemporaneous evidence to uphold seizures.