Absolute confiscation of gold upheld as reasonable belief of smuggling established

Commissioner of Customs Preventive Kolkata Vs Anil Kumar Soni (Calcutta High Court) Calcutta High Court held that reasonable belief of smuggling based on clandestine conduct and scientific purity of metal is justifiable. Accordingly, absolute confiscation of gold upheld as reasonable belief for seizure u/s. 123 duly established. Facts- On May 25, 2018, acting on specific and credible intelligence, Customs officers intercepted Shri Anil Kumar Gaur (Respondent No. 2), at Howrah Railway Station. A search of his person led to the recovery of two gold bars, weighing 1,999.90 grams, who was transpo...