Confiscation of jewellery unsustainable as no evidence established that it is smuggled

Kashi Kumar Aggarwal Vs Commissioner of Customs (Preventive) (CESTAT Delhi)

CESTAT Delhi held that jewellery is not liable to confiscation in the absence of any evidence that it is smuggled or it has been made by converting smuggled gold.

Facts- Shri Kashi Kumar Agarwal filed this appeal to assail order-in-appeal passed by the Commissioner of Customs (Appeals), upholding the order-in-original passed by the Additional Commissioner of Customs.

The order, in a nutshell, upheld the confiscation of the primary gold with foreign markings but set aside the confiscation of the gold ornaments and the cash. Consequently, the penalties were also reduced.

The Commissioner (Appeals) passed the impugned order in respect of the appellant which also involves the confiscation of the primary gold, confiscation of the jewellery, confiscation of money and imposition of penalty.

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