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2017 (12) TMI 1111 - AT - CustomsConfiscation - gold bars - smuggling - penalty - Held that: - the seizure of the gold biscuits and the subsequent proceedings are prima facie vitiated, there being no warrant of search in the name of the appellant. Further, it is apparent from the record that no reason was recorded against the appellant for any alleged evasion of Central Excise duty or evasion of any Customs duty - further, the appellant have discharged the onus as required under Section 123 of the Customs Act, 1962 - confiscation and penalty set aside - appeal allowed - decided in favor of appellant.
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