https://www.taxtmi.com/caselaws?id=106864 The tribunal upheld the confiscation of 11 foreign gold biscuits and imposed a personal penalty of Rs. 50,000 on the appellant under the Customs Act. The markings on the seized gold did not match the purchased ones, leading to suspicion. The tribunal justified the confiscation and penalty, citing the erasure of markings as a suspicious act. Challenges to the legality of search and seizure were dismissed due to delayed raising of the issues. The appellant's claim of erasing markings to avoid detection was deemed suspicious, and lack of cooperation in producing records hindered proving legal importation of gold. Despite a delay in adjudication, the tribunal found it insufficient to invalidate the order. en-us Thu, 29 Aug 2002 00:00:00 +0530 Fri, 16 Mar 2012 11:00:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106864 The tribunal upheld the confiscation of 11 foreign gold biscuits and imposed a personal penalty of Rs. 50,000 on the appellant under the Customs Act. The markings on the seized gold did not match the purchased ones, leading to suspicion. The tribunal justified the confiscation and penalty, citing the erasure of markings as a suspicious act. Challenges to the legality of search and seizure were dismissed due to delayed raising of the issues. The appellant's claim of erasing markings to avoid detection was deemed suspicious, and lack of cooperation in producing records hindered proving legal importation of gold. Despite a delay in adjudication, the tribunal found it insufficient to invalidate the order. Case-Laws Customs Thu, 29 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106864