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The appeal was against the confiscation of a gold chip under the Customs Act. The appellant argued that no seizure was made under the Customs Act, so confiscation was not justified. The department claimed the gold's high purity indicated foreign origin. The tribunal ruled that without proper seizure under the Customs Act, the presumption of smuggling could not be made based solely on purity. The order of confiscation and penalty were set aside, granting the appellant the benefit of doubt.
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