CESTAT upheld absolute confiscation of smuggled gold bars

Rameshbhai Lakhabhai Patel Vs Commissioner of Customs (CESTAT Ahmedabad) We find that in the present case there is no dispute about illicit transaction of gold bars. Therefore impugned order of Ld. Commissioner (Appeals) has rightly upheld the absolute confiscation of the gold bars. As regard the prayer of the appellants that the confiscated goods should have been allowed to redeem on payment of fine, looking to the nature of the case, we do not find any illegality in the action of the ld. Adjudicating authority for absolute confiscation of the gold bars, therefore absolute confiscation is uph...