{"id":8032,"date":"2026-02-17T16:23:03","date_gmt":"2026-02-17T10:53:03","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=8032"},"modified":"2026-02-18T20:00:43","modified_gmt":"2026-02-18T14:30:43","slug":"gold-not-smuggled-without-evidence-or-foreign-markings-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat","title":{"rendered":"Gold Not Smuggled Without Evidence or Foreign Markings | CESTAT"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000415789\/absent-foreign-markings-border-link-transport-evidence-based-on-retracted-statements-gold-not-held-smuggled-cestat\">Rajan Kumar Sahani vs. Commissioner of Customs (Preventive), Lucknow (2026) 38 Centax 314 (Tri.-All)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S\/Shri P.K. Choudhary<\/strong>, Member (J) &amp; <strong>P. Anjani Kumar<\/strong>, Member (T)<\/li>\n<li><strong>Shri Vineet Kumar Singh<\/strong>, Adv., for the Appellant.<\/li>\n<li><strong>Shri A.K. Choudhary<\/strong>, Authorized Representative, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The assessee was a bullion trader based at Gorakhpur. Gold carried by its employees while travelling to Delhi was intercepted and seized by the Department. The seized gold was covered by vouchers issued by the trader. The Central Revenue Control Laboratory (CRCL) reported varying purity levels in the seized gold, which were below 99.99%. Investigation showed that the trader had purchased gold from registered bullion traders through banking channels. Certain bullion traders in Delhi and Lucknow stated that they had ordered gold from the Gorakhpur trader but disputed the signatures on sale invoices produced by the trader and furnished copies of invoices issued by them. The employees made general statements alleging that the gold was smuggled, without stating how or by whom it was smuggled, the border crossed, or the mode of transport and finance, and such statements were later retracted. There were no foreign markings on the gold, no call records showing contact with any person abroad, and no material establishing from where or how the gold had entered India. The adjudicating authority held the gold to be smuggled, relying on the retracted statements. The matter was accordingly placed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The CESTAT held that the purity of gold alone is insufficient to determine its foreign origin or smuggled nature. It observed that the seizure took place at a location far from a Customs station, airport or seaport, that the gold bore no foreign markings, and that no evidence was gathered to establish where the gold had come from, who had smuggled it, or the manner in which it was brought into India. The Tribunal held that, in the absence of such material, the Department failed to establish a reasonable belief so as to attract Section 123 of the Customs Act, 1962, particularly when the trader had produced documents and accounts. It was further held that reliance on retracted statements recorded under Section 108, without compliance with Section 138B of the Customs Act, 1962, deprived such statements of evidentiary value, and therefore, the seizure and confiscation were unsustainable.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(324)%20E.L.T.%20641%20(S.C.)&amp;itemType=AP\">Andaman Timber Industries v. Commissioner<\/a> \u2014 2015 (324) E.L.T. 641 (S.C.) = 2017 (50) S.T.R. 93 (S.C.) \u2014 Referred [Para 8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1983%20(13)%20E.L.T.%201477%20(S.C.)&amp;itemType=AP\">Assistant Collector v. Charan Das Malhotra<\/a> \u2014 1983 (13) E.L.T. 1477 (S.C.) \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2021%20(378)%20E.L.T.%20493%20(Tribunal)&amp;itemType=AP\">Balanagu Naga Venkata Reghavendra v. Commissioner<\/a> \u2014 2021 (378) E.L.T. 493 (Tribunal) \u2014 Followed [Paras 4, 17]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2017%20(348)%20E.L.T.%20555%20(Tribunal)&amp;itemType=AP\">Commissioner v. Ashok Kumar Agarwal<\/a> \u2014 2017 (348) E.L.T. 555 (Tribunal) \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(205)%20E.L.T.%20665%20(Tribunal)&amp;itemType=AP\">Commissioner v. Golak Chandra Kamilla<\/a> \u2014 2006 (205) E.L.T. 665 (Tribunal) \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(371)%20E.L.T.%20243%20(Pat.)&amp;itemType=AP\">Commissioner v. Gopal Prasad<\/a> \u2014 2020 (371) E.L.T. 243 (Pat.) \u2014 Referred [Para 9]<\/li>\n<li>Commissioner v. Prabhash Kumar Jalan \u2014 Final Order No. 75500\/2021, dated 27-8-2021 by CESTAT, Kolkata \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2009%20(248)%20E.L.T.%20141%20(Cal.)&amp;itemType=AP\">Commissioner v. Puni Dhapa Lokeswara Rao<\/a> \u2014 2009 (248) E.L.T. 141 (Cal.) \u2014 Referred [Para 5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(308)%20E.L.T.%20655%20(Guj.)&amp;itemType=AP\">Commissioner v. Saakeen Alloys Pvt. Ltd.<\/a> \u2014 2014 (308) E.L.T. 655 (Guj.) \u2014 Referred [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(363)%20E.L.T.%20450%20(Tribunal)&amp;itemType=AP\">Flemingo (DFS) Pvt. Ltd. v. Commissioner<\/a> \u2014 2018 (363) E.L.T. 450 (Tribunal) \u2014 Relied on [Para 22]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(339)%20E.L.T.%20209&amp;itemType=AP\">G-Tech Industries v. Union of India<\/a> \u2014 2016 (339) E.L.T. 209 (P &amp; H) \u2014 Followed [Para 22]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(340)%20E.L.T.%2067&amp;itemType=AP\">Jindal Drugs Pvt. Ltd. v. Union of India<\/a> \u2014 2016 (340) E.L.T. 67 (P &amp; H) \u2014 Referred [Para 8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1993%20(67)%20E.L.T.%2017%20(S.C.)&amp;itemType=AP\">Kewal Krishan v. State of Punjab<\/a> \u2014 1993 (67) E.L.T. 17 (S.C.) \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2007%20(219)%20E.L.T.%20736%20(Tribunal)&amp;itemType=AP\">Krishna Kumar Dhandhania v. Commissioner<\/a> \u2014 2007 (219) E.L.T. 736 (Tribunal) \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2007%20(220)%20E.L.T.%203%20(S.C.)&amp;itemType=AP\">Mohtesham Mohd.Ismail v. Spl. Director, Enforcement Directorate<\/a> \u2014 2007 (220) E.L.T. 3 (S.C.) \u2014 Referred [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(362)%20E.L.T.%20847%20(Tribunal)&amp;itemType=AP\">Mridul Agarwal v. Commissioner<\/a> \u2014 2018 (362) E.L.T. 847 (Tribunal) \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(325)%20E.L.T.%20781%20(Tribunal)&amp;itemType=AP\">Nand Kishore Modi v. Commissioner<\/a> \u2014 2015 (325) E.L.T. 781 (Tribunal) \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2018%20Centax%20539%20(Tri.%20-%20Cal.)&amp;itemType=AP\">Neeraj Agarwal V. Commissioner<\/a> \u2014 (2024) 18 Centax 539 (Tri. &#8211; Cal.) \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(366)%20E.L.T.%20337%20(Tribunal)&amp;itemType=AP\">Pr. Commissioner v. Ahamed Mujjaba Khaleefa<\/a> \u2014 2019 (366) E.L.T. 337 (Tribunal) \u2014 Relied on [Para 18]<\/li>\n<li>Purnanand Ramchandra Mishra v. Commissioner \u2014 Final Order No. 75553\/2024, dated 1-3-2024 by CESTAT, Kolkata \u2014 Referred [Para 4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(309)%20E.L.T.%20600%20(Cal.)&amp;itemType=AP\">Rajesh Pawar v. Union of India<\/a> \u2014 2014 (309) E.L.T. 600 (Cal.) \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2001%20(127)%20E.L.T.%20415%20(Tribunal)&amp;itemType=AP\">S.K. Chains v. Commissioner<\/a> \u2014 2001 (127) E.L.T. 415 (Tribunal) \u2014 Referred [Para 4]<\/li>\n<li>Sarvendra Kumar Mishra v. Commissioner \u2014 Final Order Nos. 70198-70199\/2021, dated 6-9-2021 by CESTAT, Allahabad \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1999%20(109)%20E.L.T.%2041%20(S.C.)&amp;itemType=AP\">Sevantilal Karsondas Modi v. State of Maharashtra<\/a> \u2014 1999 (109) E.L.T. 41 (S.C.) \u2014 Referred [Para 7]<\/li>\n<li>Shaik Mohammed Sadiq v. Principal Commissioner \u2014 Writ Petition Nos. 28523 and 28548 of 2023, decided on 28-6-2024 by Telangana High Court \u2014 Referred [Para 10]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1983%20(14)%20E.L.T.%201715%20(Del.)&amp;itemType=AP\">Shantilal Mehta v. Union of India<\/a> \u2014 1983 (14) E.L.T. 1715 (Del.) \u2014 Followed [Paras 6, 14]<\/li>\n<li>Sitaram Sao v. State of Jharkhand \u2014 2007 (12) SCC 630 \u2014 Referred [Para 6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(362)%20E.L.T.%20935%20(S.C.)&amp;itemType=AP\">Surinder Kumar Khanna v. Intelligence Officer, DRI<\/a> \u2014 2018 (362) E.L.T. 935 (S.C.) \u2014 Followed [Para 23]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(320)%20E.L.T.%2045%20(S.C.)&amp;itemType=AP\">Tata Chemicals Ltd. v. Commissioner<\/a> \u2014 2015 (320) E.L.T. 45 (S.C.) \u2014 Followed [Para 16]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(365)%20E.L.T.%20167%20(Bom.)&amp;itemType=AP\">Union of India v. Imtiaz Iqbal Pothiwala<\/a> \u2014 2019 (365) E.L.T. 167 (Bom.) \u2014 Followed [Paras 8, 15]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(372)%20E.L.T.%20714%20(Bom.)&amp;itemType=AP\">Union of India v. Kisan Ratan Singh<\/a> \u2014 2020 (372) E.L.T. 714 (Bom.) \u2014 Referred [Para 7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2009%20(233)%20E.L.T.%20157%20(S.C.)&amp;itemType=AP\">Vinod Solanki v. Union of India<\/a> \u2014 2009 (233) E.L.T. 157 (S.C.) = 2009 (13) S.T.R. 337 (S.C.) \u2014 Referred [Paras 7, 9]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Rajan Kumar Sahani vs. Commissioner of Customs (Preventive), Lucknow (2026)&hellip;<\/p>\n","protected":false},"author":19,"featured_media":8038,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-8032","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Gold Not Smuggled Without Evidence or Foreign Markings | CESTAT<\/title>\n<meta name=\"description\" content=\"CESTAT rules gold can\u2019t be treated as smuggled without foreign markings, border link or transport proof; retracted statements lack evidentiary value.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gold Not Smuggled Without Evidence or Foreign Markings | CESTAT\" \/>\n<meta property=\"og:description\" content=\"CESTAT rules gold can\u2019t be treated as smuggled without foreign markings, border link or transport proof; retracted statements lack evidentiary value.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2026-02-17T10:53:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-18T14:30:43+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/02\/2.-Gold-Not-Smuggled-Without-Evidence-or-Foreign-Markings.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Centax\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Centax\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat\"},\"author\":{\"name\":\"Centax\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a\"},\"headline\":\"Gold Not Smuggled Without Evidence or Foreign Markings | CESTAT\",\"datePublished\":\"2026-02-17T10:53:03+00:00\",\"dateModified\":\"2026-02-18T14:30:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat\"},\"wordCount\":817,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/02\/2.-Gold-Not-Smuggled-Without-Evidence-or-Foreign-Markings.jpg\",\"articleSection\":[\"Customs\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat\",\"name\":\"Gold Not Smuggled Without Evidence or Foreign Markings | CESTAT\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/02\/2.-Gold-Not-Smuggled-Without-Evidence-or-Foreign-Markings.jpg\",\"datePublished\":\"2026-02-17T10:53:03+00:00\",\"dateModified\":\"2026-02-18T14:30:43+00:00\",\"description\":\"CESTAT rules gold can\u2019t be treated as smuggled without foreign markings, border link or transport proof; retracted statements lack evidentiary value.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/02\/2.-Gold-Not-Smuggled-Without-Evidence-or-Foreign-Markings.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/02\/2.-Gold-Not-Smuggled-Without-Evidence-or-Foreign-Markings.jpg\",\"width\":920,\"height\":540,\"caption\":\"gold smuggling evidence\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Gold Not Smuggled Without Evidence or Foreign Markings | CESTAT\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a\",\"name\":\"Centax\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g\",\"caption\":\"Centax\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/centax-editorial-team\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Gold Not Smuggled Without Evidence or Foreign Markings | CESTAT","description":"CESTAT rules gold can\u2019t be treated as smuggled without foreign markings, border link or transport proof; retracted statements lack evidentiary value.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat","og_locale":"en_US","og_type":"article","og_title":"Gold Not Smuggled Without Evidence or Foreign Markings | CESTAT","og_description":"CESTAT rules gold can\u2019t be treated as smuggled without foreign markings, border link or transport proof; retracted statements lack evidentiary value.","og_url":"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2026-02-17T10:53:03+00:00","article_modified_time":"2026-02-18T14:30:43+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/02\/2.-Gold-Not-Smuggled-Without-Evidence-or-Foreign-Markings.jpg","type":"image\/jpeg"}],"author":"Centax","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Centax","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat"},"author":{"name":"Centax","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a"},"headline":"Gold Not Smuggled Without Evidence or Foreign Markings | CESTAT","datePublished":"2026-02-17T10:53:03+00:00","dateModified":"2026-02-18T14:30:43+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat"},"wordCount":817,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/02\/2.-Gold-Not-Smuggled-Without-Evidence-or-Foreign-Markings.jpg","articleSection":["Customs","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat","url":"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat","name":"Gold Not Smuggled Without Evidence or Foreign Markings | CESTAT","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/02\/2.-Gold-Not-Smuggled-Without-Evidence-or-Foreign-Markings.jpg","datePublished":"2026-02-17T10:53:03+00:00","dateModified":"2026-02-18T14:30:43+00:00","description":"CESTAT rules gold can\u2019t be treated as smuggled without foreign markings, border link or transport proof; retracted statements lack evidentiary value.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/02\/2.-Gold-Not-Smuggled-Without-Evidence-or-Foreign-Markings.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/02\/2.-Gold-Not-Smuggled-Without-Evidence-or-Foreign-Markings.jpg","width":920,"height":540,"caption":"gold smuggling evidence"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/gold-not-smuggled-without-evidence-or-foreign-markings-cestat#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Gold Not Smuggled Without Evidence or Foreign Markings | CESTAT"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a","name":"Centax","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g","caption":"Centax"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/centax-editorial-team"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/8032","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=8032"}],"version-history":[{"count":4,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/8032\/revisions"}],"predecessor-version":[{"id":8056,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/8032\/revisions\/8056"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/8038"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=8032"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=8032"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=8032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}