Smuggling of contraband gold from third country of origin liable to absolute confiscation

Advertisement Subham Verma Vs Commissioner of Customs (Port) (CESTAT Kolkata) CESTAT Kolkata held that onus cast on appellant u/s 123 not having been discharged, hence concluded that contraband gold smuggled from a third country of origin is liable to absolute confiscation. Facts- On specific information received by P & I Branch, the appellants were intercepted at Howrah Railway Station. They were brought to the Customs House after issuing spot summon on them. 6 pcs. of gold bars believed to be of foreign origin having inscription “PMAP SUISSE 1 KILO GOLD 995.0 PMAP ESSYEUR FONDEUR”...