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2016 (6) TMI 911 - AT - CustomsSeizure of foreign marked gold biscuits - demand of duty - the aforesaid items were absolutely confiscated; penalties under section 112 & 117 of Customs Act, 1962 were also imposed on the appellants. - Held that:- appellant has obtained confirmation through RTI queries that the impugned FMG biscuits have been legally imported and has also obtained details of Air Waybills, Bills of Entry, Payments Challans details, etc; in respect of the said goods. The minor discrepancies in the statements are not material. - the appellants have been able to establish the source of the cash which was seized. - appellants have been able to prove that the gold and cash confiscated were not smuggled goods/sale proceeds of smuggled goods. - the confiscation is unjustified - Decided in favor of appellant.
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