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The CESTAT upheld the absolute confiscation of seized gold valued at 99.93% to 99.96% purity, rejecting the appellants' invoices indicating 99.5% purity as unreliable evidence of licit procurement under Section 123 of the Customs Act, 1962. The appellants failed to discharge the burden of proof regarding lawful acquisition, and the gold was deemed smuggled. The Tribunal found no prejudice in the denial of cross-examination on witness statements, as these were not relied upon to justify confiscation. Penalties imposed on appellant no. 3 for submission of forged documents and on co-appellants for their respective roles were affirmed. The impugned order was found free of infirmities, and the appeal was dismissed in its entirety.
The CESTAT upheld the absolute confiscation of seized gold valued at 99.93% to 99.96% purity, rejecting the appellants' invoices indicating 99.5% purity as unreliable evidence of licit procurement under Section 123 of the Customs Act, 1962. The appellants failed to discharge the burden of proof regarding lawful acquisition, and the gold was deemed smuggled. The Tribunal found no prejudice in the denial of cross-examination on witness statements, as these were not relied upon to justify confiscation. Penalties imposed on appellant no. 3 for submission of forged documents and on co-appellants for their respective roles were affirmed. The impugned order was found free of infirmities, and the appeal was dismissed in its entirety.
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