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CESTAT allowed the appeal against confiscation of 449.300 gms of fine gold and penalties imposed on the appellants. It held that the department failed to produce any evidence to prove the gold was smuggled or of foreign origin. No reasonable belief was formed regarding the smuggled nature of the gold as mandated u/s 123 of the Customs Act. The principles of natural justice were violated as no panchnama was drawn during seizure and relied upon documents were not supplied despite requests. Consequently, the confiscation of gold and penalties were set aside due to lack of evidence and violation of principles of natural justice.
CESTAT allowed the appeal against confiscation of 449.300 gms of fine gold and penalties imposed on the appellants. It held that the department failed to produce any evidence to prove the gold was smuggled or of foreign origin. No reasonable belief was formed regarding the smuggled nature of the gold as mandated u/s 123 of the Customs Act. The principles of natural justice were violated as no panchnama was drawn during seizure and relied upon documents were not supplied despite requests. Consequently, the confiscation of gold and penalties were set aside due to lack of evidence and violation of principles of natural justice.
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