Union Of India vs Rajendra Prabhu & Anr

The Supreme Court upheld the decision of the Customs authorities under Section 11(a) and Section 112(b) of the Customs Act, 1962, confirming the confiscation of gold biscuits seized from the respondent for lack of legal importation. The Court established that the burden of proof lies with the Department to demonstrate smuggling under Section 123 of the Customs Act, and that the initial statement made by the respondent was not admissible due to coercion. The penalty of Rs. 5 lakhs imposed on the respondent was affirmed, while Balan was exonerated from liability.