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of <h1>Gold Smuggling Decision Upheld with Penalties: Pre-Deposits Required</h1> <h3>KIRPAL SINGH Versus COMMISSIONER OF CUSTOMS, AMRITSAR</h3> KIRPAL SINGH Versus COMMISSIONER OF CUSTOMS, AMRITSAR - 1999 (105) E.L.T. 599 (Tribunal) The Appellate Tribunal CEGAT, New Delhi found three individuals involved in smuggling gold. Confessions were made, leading to confiscation of gold and imposition of penalties. The Tribunal directed pre-deposits for each individual to avoid penalty recovery. Compliance deadline set for 19th January, 1999.
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