In absence of foreign marking and cogent evidence, onus is on department to prove that gold is smuggled

Commissioner of Customs Vs Shri Mohammed Ali Jinnah (CESTAT Chennai) CESTAT Chennai held that in absence of foreign marking and any other cogent evidence, onus is on department to prove that the smuggled nature of the goods. Facts- The present appeal is filed by the department against the order passed by the Commissioner (Appeals) who set aside the confiscation of goods (gold) and also the penalties imposed by the adjudicating authority. Based on specific intelligence, a search was carried out towards Mohammed Ali Jinnah (the respondent). During the personal search of the respondent, the offic...