Unexplained Gold Bar with Foreign Marking liable for Absolute Confiscation

Commissioner of Customs Vs M.S. Alaudeen (CESTAT Chennai)

Admittedly, the assessee-appellant is not an importer, but a person from whose possession the gold in question has been seized. He says that he is not the owner, but clearly asserts that the same belonged to his customers, whose identity has to be brought on record now. If he satisfactorily proves the source of the said gold, then, perhaps, the situation may be different since there remains nothing to allege irregularity as to importation. Redemption may have to be of

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