CESTAT upheld confiscation of foreign-origin gold biscuits despite error in recorded statement

Jochan Michael Vs Commissioner of Customs (Preventive) (CESTAT Kolkata)

Introduction: In a landmark case, Jochan Michael Vs Commissioner of Customs (Preventive), CESTAT Kolkata upheld the confiscation of gold biscuits found to be of foreign origin. Despite an error in the recorded statement, the tribunal concluded that the mistake was not enough to vitiate the entire proceedings.

Analysis: The key to the case was the provenance of the gold biscuits, which

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