2026 (4) TMI 677

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....ent : Shri Sourabh Chakravorty, Authorized Representative ORDER: The appellant is in appeal against the impugned order wherein a penalty of Rs.6,00,000/- has been imposed on him under Section 112(b) of the Customs Act, 1962. 2. The appellant herein was intercepted near Sealdah, who was found to be carrying 12 (twelve) pieces of gold biscuits, the total weight thereof being 1199.570 grams.....

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....lute confiscation of the gold in question and to impose penalty on the appellant. 5.1. After adjudication, the gold in question has been absolutely confiscated and a penalty of Rs.6,00,000/- has been imposed on the appellant under Section 112(b) of the Customs Act, 1962. 5.2. On appeal, the Ld. Commissioner (Appeals), by way of the impugned order, has upheld the order passed by the ld. adjud....

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....lant. 8. I find that it is a case of smuggling of gold. The appellant was not having any document, being a carrier of such a huge value of gold. In terms of Section 123 of the Customs Act, 1962, gold is a notified item and thus, the person who is in possession of the gold is required to prove the source of procurement thereof, which the appellant has failed to do. In these facts and circumstanc....