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    <title>2019 (1) TMI 256 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the confiscation of gold and penalty imposed on the appellant in a case involving illegal importation and possession of primary gold under the Customs Act. The appellant successfully argued lack of evidence proving the gold as of foreign origin, emphasizing lawful possession based on family traditions and post-repeal import regulations. The Tribunal highlighted discrepancies in the Department&#039;s case, emphasizing the need for concrete evidence to support confiscation and penalties under the Customs Act.</description>
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      <description>The Tribunal set aside the confiscation of gold and penalty imposed on the appellant in a case involving illegal importation and possession of primary gold under the Customs Act. The appellant successfully argued lack of evidence proving the gold as of foreign origin, emphasizing lawful possession based on family traditions and post-repeal import regulations. The Tribunal highlighted discrepancies in the Department&#039;s case, emphasizing the need for concrete evidence to support confiscation and penalties under the Customs Act.</description>
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