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    <title>2023 (10) TMI 247 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the decision confirming the confiscation of 6 kg gold bars concealed in machines imported from Hong Kong, dismissing the appeal against the ex-parte order. The Adjudicating Authority&#039;s findings of smuggling were supported by discrepancies in addresses, lack of claimants, and the non-existence of the consignee firm. Despite the appellant&#039;s denial and claim of wrongful implication, the Department&#039;s evidence linking them to the consignment prevailed. The order&#039;s validity under the Customs Act was affirmed, leading to the dismissal of the appeal and upholding of the confiscation and penalties.</description>
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    <pubDate>Wed, 04 Oct 2023 00:00:00 +0530</pubDate>
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      <title>2023 (10) TMI 247 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=444024</link>
      <description>The Tribunal upheld the decision confirming the confiscation of 6 kg gold bars concealed in machines imported from Hong Kong, dismissing the appeal against the ex-parte order. The Adjudicating Authority&#039;s findings of smuggling were supported by discrepancies in addresses, lack of claimants, and the non-existence of the consignee firm. Despite the appellant&#039;s denial and claim of wrongful implication, the Department&#039;s evidence linking them to the consignment prevailed. The order&#039;s validity under the Customs Act was affirmed, leading to the dismissal of the appeal and upholding of the confiscation and penalties.</description>
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      <pubDate>Wed, 04 Oct 2023 00:00:00 +0530</pubDate>
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