Case Law Analysis
Foreign Origin Must Be Proved for Gold Confiscation | Mere Concealment Insufficient Under Customs Act 1962 Sec 111(b) : CESTAT Kolkata
CESTAT Kolkata set aside the gold confiscation, ruling that concealment and missing documents alone do not prove smuggling without foreign origin proof. This clarifies the customs burden under Section 111(b) of the Customs Act 1962, impacting traders.