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2018 (2) TMI 949 - AT - CustomsAbsolute confiscation - Gold - smuggling - restricted goods - penalty - Held that: - the course of investigation made they submit that they have procured the gold from the dealers in open market but could not identify or could not produce any licit document for procurement of gold from the dealers in open market. As per Section 123 of the Act, the burden is on M/s. Keshavlal Khemchand to show the source of procurement of the said gold which they have failed to do so - the penalty on Keshavlal Khemchand is rightly imposed. Confiscation of Gold - Held that: - the source of procurement of the gold has not been established - the gold is rightly confiscated. Appeal dismissed - decided against appellant.
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