Absolute confiscation of gold sustainable as appellant failed to prove that it was not smuggled

Sunny Kakkar Vs Principal Commissioner of Customs (CESTAT Delhi) CESTAT Delhi upholds the absolute confiscation of disputed gold as it was reasonably believed to be smuggled and appellant failed to discharge his burden to prove that the golds was not smuggled gold. Facts- Appellant filed this appeal to assail OIO passed by the Principal Commissioner of Customs (Preventive), New Delhi whereby he absolutely confiscated 8 gold bars of 1 kg. each of foreign origin valued at Rs. 1,84,16,505.68 u/s. 111(d) of the Customs Act 1962 which were seized from the possession of the appellant. He also confis...