Confiscation of gold merely based on retracted statements unjustified

Shri Balwant Raj Soni Vs Commissioner of Customs (Preventive) (CESTAT Kolkata) CESTAT Kolkata held that gold bars/ pieces cannot be proved to be smuggled merely relying on the retracted statements without any other corroborative evidence. Accordingly, confiscation unjustified. Facts- On 10.01.2020 the officers of DRI Patna along with officers of Gaya Customs intercepted two passengers namely Shri Rajesh Kumar Yadav(Noticee No.1) and Shri Umanath (Noticee NO.2) travelling by Train No.13009 (Howrah-DDN Doon Express) at 4.55 hrs. On examination of the said two passengers and their subsequent veri...