2008 (9) TMI 817

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.... [Order per : P. Karthikeyan, Member (T)]. - On 22-1-99, 80 pieces of gold biscuits bearing foreign markings were recovered from the person of Shri Abdul Azeez when he landed at Chennai Airport by Indian Airlines flight No. IC-948 from Hyderabad. The gold biscuits were seized under Section 110 of the Customs Act, 1962 (the Act). Immediately after the recovery of gold biscuits valued above Rs. ....

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.... finding that the same had been smuggled into India without payment of duty. He absolutely confiscated them under Section 111(d) of the Act and imposed a penalty of Rs. Three lakhs on Shri Abdul Azeez under Section 112(a) of the act. 2. In the appeal filed against the impugned order, Shri Abdul Azeez submitted that the confessional statement recorded on 23-11-99 was retracted immediately a....

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....d the contraband gold from Hyderabad and attempted to clear it from customs concealing the same on his person. The impugned order had been passed in accordance with law. However, in view of the judgment of the Hon'ble High Court cited by the appellants he leaves the matter to the bench. 4. We have considered the case records. In a number of orders relating to confiscation of contraband gol....