COMMNR. OF CUSTOMS (PREVENTIVE) vs VIJAY DASHARATH PATEL

The Supreme Court addressed the legality of the detention of individuals carrying gold biscuits under the Customs Act, 1962, specifically referencing Section 108. The Court held that the burden of proof lies on the person claiming ownership of the goods to establish lawful possession, and mere statements without corroborative evidence are insufficient. The appeals against the Gujarat High Court's dismissal of the tax appeals were dismissed, affirming the lower court's decision that no substantial question of law arose.