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Smuggling of contraband gold from third country of origin liable to absolute confiscation
Case Law Details
- Case Name
- Subham Verma Vs Commissioner of Customs (Port) (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Subham Verma Vs Commissioner of Customs (Port) (CESTAT Kolkata)
CESTAT Kolkata held that onus cast on appellant u/s 123 not having been discharged, hence concluded that contraband gold smuggled from a third country of origin is liable to absolute confiscation.
Facts- On specific information received by P & I Branch, the appellants were intercepted at Howrah Railway Station.
They were brought to the Customs House after issuing spot summon on them. 6 pcs. of gold bars believed to be of foreign origin having inscription “PMAP SUISSE 1 KILO GOLD 995.0 PMAP ESSYEUR FONDEUR”...






