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2018 (5) TMI 1681 - AT - CustomsConfiscation of gold jewellery - gold jewellery was recovered in the DRI Office - smuggling activities - as per revenue passenger has failed to explain the possession of the smuggled goods and as such are liable for confiscation - Held that:- Gold is an item which is notified under Section 123 of the Customs Act, 1962 - It is seen that there is no foreign marking on the jewellery. Revenue has not placed any proof to substantiate that the jewellery was smuggled into India other than the statement of the passenger - appeal dismissed - decided against Revenue.
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