Invoice Mismatch & lack of duty payment proof – CESTAT Upholds Gold Confiscation

Kailash Chander Varshney Vs Additional Commissioner (CESTAT Delhi) Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi, has upheld the absolute confiscation of 2.95 kilograms of foreign-marked gold and a penalty of ₹10,00,000/- imposed on Kailash Chander Varshney. The tribunal’s decision affirmed the orders passed by the Additional Commissioner and subsequently by the Commissioner (Appeals), concluding that Varshney failed to provide adequate proof of the gold’s legitimate possession or payment of customs duty. The case originated on April 11, 2018, when Customs offic...