Confiscation of 1.75 Kg Gold Set Aside as Smuggling Not Proved: CESTAT Kolkata

Advertisement Dinesh Prasad Vs Commissioner of Customs (CESTAT Kolkata) Conclusion: Where the Revenue failed to establish the foreign origin or smuggled nature of seized gold through independent, scientific, or legally admissible evidence, the statutory presumption under Section 123 could not be invoked solely on suspicion. Untested statements recorded during investigation could not override contemporaneous documentary evidence in the absence of compliance with Section 138B of the Customs Act. Accordingly, confiscation of the gold and consequential penalties under Sections 112 and 114AA wer...