2019 (11) TMI 796 - SCH - Customs

Seizure of contraband Gold - whether seized goods or not - confiscation - burden of prove - section 123 of CA - HELD THAT - The appellant was unable to explain the source of the gold which was confiscated. Appeal dismissed.

Summary

The Supreme Court dismissed the civil appeals as the appellant could not explain the source of the confiscated gold, agreeing with the High Court's view.