Madras HC Upholds Seizure of 3 Kg Crude Gold Bars Due to Carrier’s Inability to Prove Legitimate Source u/s 123 of Customs Act

The Madras High Court has upheld the seizure of 3 kg of crude gold bars due to the carrier's inability to prove a legitimate source, under Section 123 of the Customs Act. The court found that the individual transporting the gold failed to provide satisfactory documentation or explanation for its origin and ownership. This decision reinforces the powers of customs authorities to seize contraband and underscores the strict requirements for proving the legitimacy of valuable goods. It emphasizes the onus on the carrier to provide clear evidence, supporting efforts to curb illegal gold smuggling.