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2013 (7) TMI 722 - HC - CustomsValidity of order - Confiscation of goods – panelty u/s 111 - show cause notices were issued and adjudication orders were passed holding that the petitioners had smuggled gold into India which was liable to be confiscated under Section 119 and penalty was imposed u/s 111 – Held that:- the order was valid and no interference could be made - the authorities had taken precaution by taking expert opinion of a certified gold smith and jewellery appraiser – The jewellery appraiser was cross-examined by advocate – decided against the assesse.
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