2026-VIL-1347-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Confiscation of Gold - Notified goods recovered from conscious possession of appellant at interception - Whether seized gold biscuits were properly liable to absolute confiscation under Sections 111(b) and 111(d) of the Customs Act, 1962 given appellant's contention that the Department failed to prove its foreign origin or smuggled nature - HELD - Gold being notified goods under Section 123 of the Customs Act, the statutory burden squarely rested upon the appellants to establish the licit importation or lawful acquisition and possession thereof. Despite adequate opportunity, no documentary evidence whatsoever was brought on record to substantiate the lawful import, procurement or possession of the seized gold - The Dept had not rested its case merely upon the statutory presumption under Section 123 but had brought on record various attendant circumstances, including statements recorded under Section 108 and the recovery effected from the conscious possession of appellant, which consistently pointed towards the illicit nature of the seized gold. No cogent material was placed to indicate a lawful source or to satisfactorily explain the possession and transportation of such substantial quantity of notified goods. The cumulative effect of evidence, viewed in its proper perspective, lent due corroboration to the Revenue's case. Moreover, appellant had relinquished and disowned any claim over the seized gold during adjudication, and a subsequent attempt to question the order of absolute confiscation despite such unequivocal relinquishment did not inspire confidence - The seized gold biscuits have rightly been held liable to confiscation under Sections 111(b) and 111(d) of the Customs Act - The order directing absolute confiscation is affirmed and the appeal is dismissed
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