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Customs - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Smuggling - Confiscation of gold / gold jewellery - burden to ...

Customs

September 4, 2023

Smuggling - Confiscation of gold / gold jewellery - burden to prove - on all the jewellery, there are no foreign markings and hence, there is no reasonable basis to conclude these to be of imported origin - the burden of proof does not shift to the appellants, but the burden lies on the investigating agency to prove that the seized jewellery were of foreign origin. - AT

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