Customs Act: Gold Confiscatable if Foreign-Origin or Smuggling proved

Ravindra Soni Vs Commissioner of Customs (Preventive) (CESTAT Kolkata) Introduction: The case of Ravindra Soni vs Commissioner of Customs (Preventive) revolves around the confiscation of gold by authorities, contested by M/s M.M. Jewels. This article provides a comprehensive analysis of the legal arguments, evidentiary support, and eventual decision by the CESTAT Kolkata. Detailed Analysis: The controversy began when officials from the Divisional Preventive Unit, Barasat Customs Division, seized gold suspected to be of foreign origin from a workshop in Kolkata. The appellants, Ravindra Soni an...