Goods can be concluded to be smuggled on failure to produce document of discharge of customs duty

Janki Dass Madan Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that as appellant failed to produce document proving discharge of customs duty liability, it can easily be concluded that gold so procured has passed the customs area in concealed manner and accordingly the same is smuggled goods. Facts- The officers of Directorate of Revenue (DRI) got the specific intelligence about two passengers, Deepak Batra and Shefali Batra to fly with Thai Airways from New Delhi to Bangkok with foreign currency valued at around Rs. 1 crore approximately by way of concealment of their baggage. P...