Absolute confiscation of smuggled gold ordered based on documentary evidences

Narayan Sharma Vs Commissioner of Customs (CESTAT Chandigarh) CESTAT Chandigarh ordered absolute confiscation of smuggled gold u/s. 111(d), 111(1), 111(1) and 111(m) of the Customs Act, 1962 based on facts and statements coupled with documentary evidence. Facts- On 22.03.2019, based upon a specific input, Customs officers at SGRDJI Airport, Amritsar found suspicious object wrapped in yellow coloured cloth bag from the cavity near the driver seat in the bus bearing registration number PB-02 CR 3991 operated by M/s Inter Globe Aviation Limited (IndiGo Airlines) to ferry passengers from Aircraft ...