Customs Tribunal Upholds Gold Biscuits Confiscation Under Section 123 After Owner Fails to Prove Legitimate Purchase

CESTAT upheld absolute confiscation of two gold biscuits bearing foreign markings (VALCAMBI SUSSIE). Appellant failed to discharge burden of proof under Section 123 of Customs Act, 1962 to establish legitimate acquisition. Department's reasonable belief of smuggled goods was sufficiently established through foreign markings, lack of supporting documentation, and contradictory statements between appellant and alleged parties involved. Appellant claimed receiving funds from P. Radha Krishna for purchasing gold from Ashok Kumar, but Radha Krishna denied involvement, and Kumar failed to respond to summons. Testing by recognized agency confirmed authenticity. Tribunal found no procedural irregularities and dismissed appeal, maintaining confiscation order and penalties. .....

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