2018 (11) TMI 535

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....Jatinder Singh, a resident of Amritsar (hereinafter referred to as the applicant) against the Order-in-Appeal No. Kol/Cus(Airport)/ SS/134/2016, dated 12-5-2016, passed by the Commissioner of Customs (Appeals), Kolkata, who has upheld the order of the Adjudicating Authority regarding absolute confiscation of the gold bangle/kara weighing 80.30 grams valued at Rs. 2,18,416/- of the applicant and im....

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....ssioner (Appeals) has upheld the order-in-original for absolute confiscation of gold on the premises that the gold in form of 24 karat gold weighing 80.300 grams Kara valued at Rs. 2,18,416/- was brought by the applicant in contravention of provisions of the Customs Act and the Baggage Rules. However, the applicant has claimed that he had gone out of India along with this kara, he had worn it as a....

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.... no substance in his claim that he had gone from India along with the said kara. Therefore, the Government agrees with the order of the Commissioner (Appeals) that the gold kara is liable for confiscation. However, the Government finds that the Commissioner (Appeals)'s order is erroneous to the extent the gold has been confiscated absolutely as Under Section 125 of the Customs Act, 1962, it is man....