No confiscation of Gold & silver not having foreign markings without evidence of smuggling

Shri Daleep Kumar Verma Proprietor of M/s. Shreeji Traders & Manufacture Vs Commissioner of Customs (Preventive), Shillong (CESTAT Kolkata) The Appellants stated that it is incorrect to confiscate the gold bangles on the ground that they were manufactured out of smuggled gold. Their contention is that Sh. Karan Sehdev, during the course of investigation has categorically deposed that he has sent the raw gold to M/s. STM, Imphal for job-work. The parcel containing the gold bangles seized was accompanied with statutory invoice bearing No.J-00037 dt.17.05.2019 of M/s. STM, Imphal. They have s...