Burden of proof for non-smuggled nature of seized gold lies on assessee

Deepak Handa VsPrincipal Commissioner of Customs (Preventive) (Delhi CESTAT) Conclusion: Since assessee could not discharge their responsibility of proving non-smuggled nature of the seized foreign marked gold as per section 123 of Customs Act thus, the confiscation of the gold bars, gold coins and small pieces of gold under section 111(d) and section 111(i) was correct. Held: In the instant case, the total gold weighing 15.389 kg estimated to be worth about Rs. 4.6 crores was seized under the Customs Act as Deepak did not have any bills for the gold nor any documents to show that the foreign ...