https://www.taxtmi.com/caselaws?id=783071 CESTAT set aside the order confiscating 4440.84 gms of gold jewellery under s.119 Customs Act, holding that the statutory requirements for confiscation were not met. The appellant, claiming ownership, produced detailed GST invoices, approval vouchers, and records of legitimate gold purchases and stock, thereby discharging the burden under s.123 Customs Act that the jewellery was not made from smuggled gold. The Department failed to adduce any contrary evidence linking the ornaments to smuggled gold bars. Statements recorded under s.108 Customs Act were held irrelevant as the procedure mandated by s.138B was not complied with. The appeal was allowed. en-us Mon, 08 Dec 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783071 CESTAT set aside the order confiscating 4440.84 gms of gold jewellery under s.119 Customs Act, holding that the statutory requirements for confiscation were not met. The appellant, claiming ownership, produced detailed GST invoices, approval vouchers, and records of legitimate gold purchases and stock, thereby discharging the burden under s.123 Customs Act that the jewellery was not made from smuggled gold. The Department failed to adduce any contrary evidence linking the ornaments to smuggled gold bars. Statements recorded under s.108 Customs Act were held irrelevant as the procedure mandated by s.138B was not complied with. The appeal was allowed. Case-Laws Customs Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783071