CESTAT Kolkata Quashed Gold Seizure for Lack of Proof of Foreign Origin

Birendra Nath Ghosh Vs Commissioner of Customs (Preventive) (CESTAT Kolkata) The Customs, Excise and Service Tax Appellate Tribunal, Kolkata Bench, decided a batch of three connected appeals arising from common issues relating to seizure of gold and cash and imposition of penalties under the Customs Act, 1962. The appeals challenged orders of the Commissioner of Customs (Appeals), Kolkata, which had upheld adjudication orders imposing penalties under Section 112(b) and confiscating Indian currency alleged to be proceeds of smuggled gold. The case originated from an interception on 01.11.2017 i...