1999 (3) TMI 220 - AT - Customs

Summary

The appeal was against the confiscation of 56 gms of gold and a redemption fine of Rs. 18,000. The appellant claimed ignorance of the gold being smuggled, but the gold had markings indicating foreign origin. The burden of proof was on the appellant, and as it was not discharged, confiscation was justified. The redemption fine was reduced to Rs. 5,000, and the impugned order was upheld.