https://www.taxtmi.com/caselaws?id=433728 The Tribunal upheld the confiscation of 8 gold bars and a Mercedes car, as well as the penalties imposed on the appellant under the Customs Act. The appellant failed to prove legal import of the gold bars seized without supporting documents, leading to their absolute confiscation. The Mercedes car, used in smuggling, was rightly confiscated and allowed redemption on payment of a fine. The penalty imposed on the appellant for possessing smuggled gold was deemed proportionate. The Tribunal dismissed the appeal, affirming the impugned order entirely, citing the appellant's involvement in smuggling activities and lack of evidence for legal import. en-us Mon, 06 Feb 2023 00:00:00 +0530 Tue, 03 Oct 2023 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433728 The Tribunal upheld the confiscation of 8 gold bars and a Mercedes car, as well as the penalties imposed on the appellant under the Customs Act. The appellant failed to prove legal import of the gold bars seized without supporting documents, leading to their absolute confiscation. The Mercedes car, used in smuggling, was rightly confiscated and allowed redemption on payment of a fine. The penalty imposed on the appellant for possessing smuggled gold was deemed proportionate. The Tribunal dismissed the appeal, affirming the impugned order entirely, citing the appellant's involvement in smuggling activities and lack of evidence for legal import. Case-Laws Customs Mon, 06 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433728