Absolute confiscation not permissible for gold jewellery carried by an eligible passenger

Rajan Ran Vs Commissioner of Customs (CESTAT Chennai) Facts- On the basis of specific intelligence received by Directorate of Revenue Intelligence (DRI) that one passenger by name Shri Rajan Ran, appellant herein, is arriving at Chennai Airport from Singapore by Indian Airlines and would be carrying huge quantity of gold jewellery and is attempting to clear without declaration and without payment of customs duty, the officers of DRI in the presence of independent witnesses, under a mahazar proceedings, intercepted the passenger at the exit point of the arrival hall of Chennai Anna Internationa...