Jurisdiction, penalty, and confiscation of gold jewelry under Customs Act. Show cause notice timing valid due to COVID. No appeal filed. Penalty upheld.

The case involved jurisdiction for show cause notice and Order-in-Original, penalty u/s 112(a) and 112(b) of the Customs Act, and confiscation of gold jewelry. The Tribunal held that confiscation of jewelry from one individual was not appealable. Penalty was upheld for association with individuals involved in seized jewelry. The Tribunal found no issue with jurisdiction for notice and order. The notice issued within COVID-related time extensions. Commissioner's decision was deemed valid despite errors in individual analysis. Burden of proof shifted to the accused due to lack of valid explanations. Penalty upheld under Sections 112(a) and 112(b) of the Customs Act. Appeal was dismissed. .....

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