2025-VIL-2083-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Confiscation of gold bars, gold jewelry/ornaments, Penalty under sections 112(b)(i) and 114AA of the Customs Act, Admissibility of statements under section 108 of the Customs Act - Whether the statements made by the appellant under section 108 of the Customs Act can be considered as relevant evidence to hold the appellant as the owner of the gold bars - HELD - The statements made under section 108 of the Customs Act cannot be considered as relevant evidence as the mandatory procedure under section 138B(1)(b) of the Customs Act was not followed. Unless the person who made the statement is examined as a witness before the adjudicating authority and the authority forms an opinion that the statement should be admitted in evidence, the statements recorded under section 108 cannot be treated as relevant – In the present case, since the mandatory procedure was not followed, the Commissioner could not have drawn the conclusion that the appellant was the owner of the gold bars based on the statements recorded under Section 108 - The appellant had produced various documents and affidavits to establish that the seized gold jewelry/ornaments were either brought on approval basis for marketing or were manufactured out of gold procured from legitimate sources. The Commissioner had rejected these documents and affidavits without valid reasons and without calling the deponents for cross-examination - The Department failed to establish that the appellant had any connection with the importation of the gold prior to the actual import. Accordingly, the gold jewelry/ornaments could not be confiscated under the Customs Act - Since the gold bars could not be held liable for confiscation and the gold jewelry/ornaments could not be confiscated, the penalties under sections 112(b)(i) and 114AA of the Customs Act could not be imposed on the appellant - The impugned order is set aside in so far as it imposed penalties under sections 112(b)(i) and 114AA of the Customs Act on the appellant – The appeal is allowed
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