Confiscation of Gold Overturned: Revenue Failed to Prove Smuggling While Appellants Showed Melted Jewelry Evidence

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....The CESTAT allowed an appeal against confiscation of 850.39 grams of gold seized from a person in a town seizure case. The tribunal held that Section 113 of the Customs Act was inapplicable as there were no allegations of attempted export. While statements recorded under Section 108 are admissible evidence, they cannot be treated as conclusive proof without scrutiny. The tribunal found that the Revenue failed to establish reasonable belief that the gold was smuggled, while the appellants successfully demonstrated that the irregular gold pieces were produced by melting old jewelry. The tribunal determined that absolute confiscation and penalties were unjustified under these circumstances.....