No Confiscation of Indian Currency Without Proof Linking It to Smuggling: CESTAT Kolkata

Rajendra Roy Vs Commissioner of Customs (Preventive) (CESTAT Kolkata) In , the appeals before the Customs, Excise and Service Tax Appellate Tribunal Kolkata arose from a common order upholding confiscation of six foreign-origin gold biscuits weighing 699.810 grams and Indian currency amounting to Rs.70 lakh recovered during a customs search conducted on 25.06.2018 at a workshop premises in Kolkata. Customs authorities had alleged that the gold was smuggled into India and that the seized currency represented sale proceeds of smuggled gold. The Tribunal noted that the gold biscuits, bearing fore...