Confiscation of gold merely based on retracted statements unjustified

Shri Balwant Raj Soni Vs Commissioner of Customs (Preventive) (CESTAT Kolkata)

CESTAT Kolkata held that gold bars/ pieces cannot be proved to be smuggled merely relying on the retracted statements without any other corroborative evidence. Accordingly, confiscation unjustified.

Facts- On 10.01.2020 the officers of DRI Patna along with officers of Gaya Customs intercepted two passengers namely Shri Rajesh Kumar Yadav(Noticee No.1) and Shri Umanath (Noticee NO.2) travelling b

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