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2019 (1) TMI 256 - AT - CustomsSmuggling - Gold - illegal importation and possession of primary gold in contravention of the provisions of the Customs Act - appellant claims lawful possession of gold - confiscation - penalty - Held that:- There is no dispute with the two Gold Bars recovered from the residential premises owned by the appellant’s father and the appellant and his brother Shri Harish Kumar Chaurasia were residing along with their respective families in the said premises. There is no dispute that the said gold bars did not have any foreign marking. No further investigation has been made by the Department thereafter - Thus, the department could not adduce any evidence whatsoever to prove that the said two gold bars were smuggled in the two countries. Therefore, the presumption regarding the smuggled nature of seized gold under section 123 of the Customs Act, is not invokable. Neither seized gold could be legally confiscated under Section 111 (b) of the Customs Act, 1962 nor any penalty could be imposed on the appellant - appeal allowed - decided in favor of appellant.
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