Confiscation of crude gold bar justified as burden of proof u/s. 123 of Customs Act not discharged

Commissioner of Customs Vs Mohammed Ali Jinnah (Madras High Court) Madras High Court held that confiscation of crude gold bar justified as source of income for having purchased gold bar not proved. Thus, burden of proof u/s. 123 of the Customs Act not discharged. Facts- Based on intelligence, the Directorate of Revenue Intelligence (DRI) intercepted the Respondent and seized two crude gold bars being smuggled golds bars of foreign origin. The seized gold bars appeared to have been concealed and smuggled into India from Srilanka without declaring with the Customs Department with an intention to...