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    <title>2000 (12) TMI 526 - CEGAT, KOLKATA</title>
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    <description>The Customs Commissioner confiscated gold rods from two individuals, based on intercepted statements indicating ownership by one appellant. Despite claims that the gold was not smuggled and was made from old customer ornaments or traditional bangles, lack of evidence led to penalties and confiscation being upheld. However, one appellant&#039;s ownership of a gold strip made from remnants was accepted, leading to its release and removal of penalties.</description>
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    <pubDate>Thu, 21 Dec 2000 00:00:00 +0530</pubDate>
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      <title>2000 (12) TMI 526 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=97077</link>
      <description>The Customs Commissioner confiscated gold rods from two individuals, based on intercepted statements indicating ownership by one appellant. Despite claims that the gold was not smuggled and was made from old customer ornaments or traditional bangles, lack of evidence led to penalties and confiscation being upheld. However, one appellant&#039;s ownership of a gold strip made from remnants was accepted, leading to its release and removal of penalties.</description>
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