Seizure unjustified as not established that gold jewellery is of foreign origin

R. Mahaveer Pipada Vs Commissioner of Customs (CESTAT Chennai)  CESTAT Chennai held that seizure of gold jewellery unjustified as revenue failed to establish beyond doubt that gold jewellery seized is of foreign origin. Facts- Based on specific intelligence received by the Directorate of Revenue Intelligence (DRI), Chennai, Mr. R. Mahaveer Pipada (the first appellant herein) was intercepted at Chennai Airport. upon examination of the hand baggage of the first appellant, the DRI found four boxes containing gold jewellery, which were examined, apparently, by a Government approved assayer namely...