2025-VIL-1383-CESTAT-HYD-CU
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CUSTOMS CESTAT Cases

Customs – Section 108 of Customs Act, 1962 – Smuggling of gold – Absolute confiscation – Officers intercepted nephew of Appellant No.1 and two other persons and recovered gold bars and currency from them – On reasonable belief that gold bars are smuggled one and currency was sale proceeds of smuggled gold, officers seized them under provisions of the Act – Adjudicating Authority ordered for absolute confiscation of seized gold bars and currency and imposed penalties on all Appellants – Commissioner (Appeals) upheld order passed by Adjudicating Authority – Whether seized gold bars are liable to confiscation or not – HELD – No document/invoice had been recovered at time of recovery of gold bars. Appellants have failed to establish that seized gold was acquired by them through any legal means. Department had sufficient reasons to believe that gold were smuggled. Since, gold bars were of smuggled nature, they are liable to confiscation as per law. Consequently, sale proceeds of gold is also liable for confiscation and has been rightly confiscated by Adjudicating Authority. There is no any illegality or irregularity in impugned order in this regard – Appeals partly allowed - Imposition of penalties – Sustainability – Whether penalties imposed on all Appellants are sustainable – HELD – Appellant No.1 in his statement had confessed to have purchased smuggled gold. Appellant Nos.2 and 3 also confessed to carry smuggled gold in their statements. There is no illegality in imposing penalty on these Appellants. Penalties imposed on Appellant Nos.1 to 3 are upheld – Appellant Nos.4 and 5 in their statement recorded under Section 108 of the Act denied their involvement in the matter. Lower authorities imposed penalties on Appellant Nos.4 and 5 only on basis of statements given by Appellant Nos.1 to 3 without any corroboration. Penalty is not imposable only on basis of incriminating statement made by co-accused in absence of any other corroborative evidence. Penalties imposed on Appellant Nos.4 and 5 are set aside.
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