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

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” with tampered Sl...