Show cause notice limits and unreliable statements resulted in penalties for alleged courier-based gold smuggling being set aside.

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....Show cause notice limits were central to the Tribunal's analysis of penalties for alleged courier-based gold smuggling. The notice addressed the seized consignment while verification of earlier consignments remained pending, but the adjudicating authority relied on earlier X-ray-screened, cleared and delivered consignments. The discussion notes that no investigation verified key particulars of the supplier, courier account, goods or related documents, and that no basis supported an alleged collusive agreement. It also addresses the medical report and affidavit in assessing whether statements were voluntary and admissible, noting that the statements related to past imports rather than the seized gold. The penalties were set aside with consequential relief.....