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2020 (7) TMI 32 - AT - CustomsSmuggling - Gold Bars - concealment of Gold Bars in the socks arriving from the Dubai Airport - Retraction of statements - Absolute Confiscation - Penalties - HELD THAT:- The appellant firstly concealed the gold bars in his Socks and also not declared to the Customs. This clearly shows the intention of the appellant to avoid declaration as well as evasion of duty. There is no evidence to show that the appellant had bona-fide belief and intend to declare the gold bars and pay the Customs duty. In this circumstances the gold bars brought by him from Dubai is clearly liable for confiscation. Confiscation of goods - Retraction of statements - HELD THAT:- even if the statement recorded under 108 is not considered the fact of smuggling of gold by the intercepting by the Customs Officer is not in dispute, therefore, the act of smuggling of gold is not in doubt. The appellant had made wrong declaration, therefore, it is clear that the appellant had a malafide intention to escape with the smuggled gold without payment of duty - the adjudicating authority has rightly exercised his discretion to absolute confiscate of gold bars. The absolute confiscation of gold bars ordered by the adjudicating authority is proper and legal - the penalty imposed by the adjudicating authority needs no interference - appeal dismissed.
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