1983 (1) TMI 257 - AT - Customs

Summary

Issues: Appeal against confiscation of gold, currency, and penalty under Customs Act.

The judgment pertains to an appeal against the confiscation of one gold piece, Indian currency, and a penalty under the Customs Act. The appellant contended that the confiscated gold was an ornament given as a gift, not bullion, and had explained its possession through a recorded statement. However, the Tribunal found that the burden of proof was not discharged, as the seized article was identified as gold bullion, leading to the sustained confiscation. Regarding the currency seized, the appellant explained its possession, denying it was from smuggled gold sale proceeds. The Tribunal agreed, setting aside the confiscation due to lack of evidence supporting the department's presumption. However, the penalty on the appellant for possessing the gold and carrying smuggled gold was upheld as there was no denial of ownership and involvement in the smuggling activities. The Collector's order was modified accordingly, rejecting the appeal except for the currency confiscation issue, which was ruled in favor of the appellant.