https://www.taxtmi.com/caselaws?id=764575 CESTAT Hyderabad upheld confiscation and penalties in a gold smuggling case. The court held that DRI officers had proper jurisdiction to issue show cause notice under Section 28 of Customs Act, 1962. Department successfully discharged burden under Section 123 through seizure and recorded statements, shifting onus to appellants to prove gold was not smuggled. Appellants failed to provide correlated evidence and produced unrelated documents. Court found no procedural violations or denial of natural justice principles. Original order based on proper appreciation of facts, law and evidence required no interference. Appeals dismissed. en-us Mon, 13 Jan 2025 00:00:00 +0530 Tue, 14 Jan 2025 08:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764575 CESTAT Hyderabad upheld confiscation and penalties in a gold smuggling case. The court held that DRI officers had proper jurisdiction to issue show cause notice under Section 28 of Customs Act, 1962. Department successfully discharged burden under Section 123 through seizure and recorded statements, shifting onus to appellants to prove gold was not smuggled. Appellants failed to provide correlated evidence and produced unrelated documents. Court found no procedural violations or denial of natural justice principles. Original order based on proper appreciation of facts, law and evidence required no interference. Appeals dismissed. Case-Laws Customs Mon, 13 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764575