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2012 (9) TMI 823 - AT - CustomsPenalty - smuggling of foreign currency or gold biscuits into India. - confiscation of gold biscuits – Held that:- Appellant from whose possession the gold biscuits were seized is the person physically associated with the contraband - There is preponderance of evidence on record to indicate that Haris was carrying the gold biscuits at the instance of the appellant for a monetary consideration - appellant also could not adduce evidence of licit nature of the goods. Hence he can be held to have rendered the goods liable to confiscation under Section 111(d) of the Act - quantum of penalty can be reduced
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