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of The CESTAT allowed the appeal, setting aside the impugned order of absolute confiscation and penalty under Sections 111(d), 112(b), and 120 of the Customs Act, 1962, concerning the seizure of 2 kgs of gold. The Tribunal held that non-compliance with mandatory procedural safeguards under Section 138B rendered the key statement inadmissible. Without this statement, the Revenue failed to establish that the gold was smuggled or of foreign origin, as required under Section 123. The appellant successfully discharged the burden of proof by producing invoices and corroborative seller confirmations evidencing lawful possession. Consequently, the penalty imposed under Section 112(b) was unsustainable due to lack of material proof of smuggling. The order of confiscation and penalty was therefore quashed, and the appeal was allowed.
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