https://www.taxtmi.com/caselaws?id=776154 The CESTAT upheld the absolute confiscation of seized gold due to failure of appellants to prove licit procurement under Section 123 of the Customs Act, 1962. The invoices submitted were rejected as evidence since they showed lower purity than the seized gold and lacked details. The tribunal found no violation of natural justice despite denial of cross-examination, as statements relied upon were not decisive. Penalties imposed on the main appellant for submitting forged documents and on co-appellants for their roles were affirmed. The appeal was dismissed and the impugned order upheld in all respects. en-us Tue, 29 Jul 2025 00:00:00 +0530 Tue, 05 Aug 2025 11:21:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776154 The CESTAT upheld the absolute confiscation of seized gold due to failure of appellants to prove licit procurement under Section 123 of the Customs Act, 1962. The invoices submitted were rejected as evidence since they showed lower purity than the seized gold and lacked details. The tribunal found no violation of natural justice despite denial of cross-examination, as statements relied upon were not decisive. Penalties imposed on the main appellant for submitting forged documents and on co-appellants for their roles were affirmed. The appeal was dismissed and the impugned order upheld in all respects. Case-Laws Customs Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776154