Smuggled Gold Confiscation Upheld for Fabricated Explanation by Appellants

Vishal Kumar Trivedi Vs Commissioner of Customs (Prev.) (CESTAT Kolkata) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, examined appeals against an order directing absolute confiscation of 90 gold biscuits of foreign origin weighing 10,494 grams and valued at ₹2.77 crore, along with penalties imposed under Section 112(b) of the Customs Act, 1962. The appellants were found in possession of 50 and 40 gold biscuits respectively, without any documents establishing lawful import. The appellants contended that they were merely transporting packets for remuneration and ha...