https://www.taxtmi.com/caselaws?id=769501 CESTAT Allahabad allowed the appeal challenging seizure of 3998.83 grams of gold from two individuals traveling by bus from Gorakhpur to Delhi. The tribunal held that customs officers lacked reasonable belief for seizure under Section 110 of Customs Act, 1962, as gold had no foreign markings, seizure occurred away from customs stations, and no evidence established smuggling from outside India. The department failed to discharge burden of proof, while appellants provided credible documentary evidence of legitimate acquisition. Non-compliance with Section 138B procedure vitiated reliance on statements, and retracted confessional statements of co-accused were deemed unreliable for establishing confiscation or penalty liability. en-us Thu, 24 Apr 2025 00:00:00 +0530 Sat, 26 Apr 2025 08:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769501 CESTAT Allahabad allowed the appeal challenging seizure of 3998.83 grams of gold from two individuals traveling by bus from Gorakhpur to Delhi. The tribunal held that customs officers lacked reasonable belief for seizure under Section 110 of Customs Act, 1962, as gold had no foreign markings, seizure occurred away from customs stations, and no evidence established smuggling from outside India. The department failed to discharge burden of proof, while appellants provided credible documentary evidence of legitimate acquisition. Non-compliance with Section 138B procedure vitiated reliance on statements, and retracted confessional statements of co-accused were deemed unreliable for establishing confiscation or penalty liability. Case-Laws Customs Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769501