Confiscation of gold set aside as no corroborative evidence proved allegation of smuggling

Narru Guru Shantha Siva Kamal Vs Commissioner of Customs (Appeals) (CESTAT Kolkata) CESTAT Kolkata held that in absence of any cogent and corroborative evidence, gold in question cannot be construed to be of foreign origin or smuggled in nature. Accordingly, god seized is not liable for confiscation under section 111(b) and 111(d) of the Customs Act. 1962. Accordingly, order is set aside. Facts- The present appeal has been filed by Narru Guru Shantha Siva Kamal of Vijayawada (appellant) against the impugned Order-in-Appeal dated 30.10.2024 passed by the Commissioner of Customs(Appeals), where...