No Confiscation of Gold can be done in Absence of any Act of Illegal Import or Smuggling of Goods: CESTAT [Read Order]

smuggling of goods - Confiscation - CESTAT - Kolkata bench - taxscan

The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that the confiscation of gold or any goods cannot be done in the absence of any act of illegal import or smuggling of goods.  Shimul Sarkar, the appellant assessee purchased gold with valid documents from Vicky Jewellery Works Pvt. Ltd. Syakra…

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