Confiscation of 3 out of 10 alleged Foreign-Origin Gold Bars was set aside on failure to prove defacement

Kamal Kant Kulthia Vs Principal Commissioner of Customs- New Delhi (CESTAT Delhi)

Conclusion: Since there was no infirmity on the behalf of the investigation agencies in invoking confiscation under section 123 of the Customs Act, 1962 in respect of seven gold bars bearing foreign markings out of the ten bars seized. However, the Department’s was unable to prove the alleged foreign origin of the remaining three gold bars, CESTAT set aside the confiscation of 3 gold bars and proceeded to award a reduced penalty to the Appellant.

Held: An int

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