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CESTAT upheld absolute confiscation of the seized goods and currency, concluding the Department had sufficient reason to believe the gold was smuggled and the appellants failed to discharge the burden of proof regarding lawful acquisition; proceeds of sale were likewise held liable to confiscation by the Adjudicating Authority. The vehicle was ordered confiscated with an option of redemption upon payment of the prescribed fine. Findings concerning informal seizure procedure and recorded statements did not vitiate the confiscation. Penalties imposed on two named appellants were set aside, while the remaining penalties and confiscation order were sustained. Appeal allowed in part; impugned order otherwise affirmed.
CESTAT upheld absolute confiscation of the seized goods and currency, concluding the Department had sufficient reason to believe the gold was smuggled and the appellants failed to discharge the burden of proof regarding lawful acquisition; proceeds of sale were likewise held liable to confiscation by the Adjudicating Authority. The vehicle was ordered confiscated with an option of redemption upon payment of the prescribed fine. Findings concerning informal seizure procedure and recorded statements did not vitiate the confiscation. Penalties imposed on two named appellants were set aside, while the remaining penalties and confiscation order were sustained. Appeal allowed in part; impugned order otherwise affirmed.
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