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2019 (2) TMI 605 - CESTAT BANGALOREAbsolute Confiscation - penalties - Smuggling of gold - assorted gold articles and jewelry - Baggage Rules - Held that:- This issue is squarely covered by the decision of the Kerala High Court in the case of Vigneswaran Sethuraman [2014 (12) TMI 268 - KERALA HIGH COURT] wherein the Hon’ble High Court has discussed in detail regarding the declaration to be made by foreign tourist entering into India and the various provisions of the Customs Act relating to seizure of such goods. In the impugned order, the Commissioner of Customs has wrongly observed that the gold ornaments were made of crude gold whereas in the seizure report, it has been observed that the purity is 22 crt. - the impugned orders are not sustainable in law in view of the judgment of Kerala High Court in the said case - the impugned order set aside - Appeal allowed - decided in favor of appellant.
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