Disposal of confiscated gold during Pendency of Appeal Violates Natural Justice Principle

Satish Mehta Vs C.C. (CESTAT Ahmedabad) The brief facts of the case are that the officers of DRI intercepted Skoda Rapid Car owned by Shri Nitin Jain, Proprietor of M/s. Dhanishta Gold on the intelligence that the said car was allegedly carrying smuggled gold bars. After completion of interception and inquiry, the DRI seized the gold. The investigation was culminated into issuance of the show cause notice whereby the proposal for absolute confiscation of the gold was made with imposition of penalties upon the Appellant and Co-appellants under Section 112(a) of the Customs Act. The Adjudicating...