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2018 (4) TMI 237 - AT - CustomsAbsolute Confiscation - penalty u/s 112 of CA - smuggling - Gold bar biscuits - Held that: - it is a fact that no document has been produced by both the appellants to prove that the said gold were procured with licit documents and that proper customs duty was paid on it - since the appellants have failed to justify the licit procurement of the gold bars, consequently, the seized gold cannot be considered as a bona fide baggage. Absolute confiscation upheld - quantum of penalty reduced - appeal allowed in part.
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