{"id":8953,"date":"2026-05-04T17:32:59","date_gmt":"2026-05-04T12:02:59","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=8953"},"modified":"2026-05-05T08:36:03","modified_gmt":"2026-05-05T03:06:03","slug":"concealed-high-purity-gold-confiscation-upheld-by-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/concealed-high-purity-gold-confiscation-upheld-by-hc","title":{"rendered":"Concealed High-Purity Gold Confiscation Upheld by HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000419043\/996-pure-bullion-conceale-deptts-belief-reasonable-owners-burden-triggered-confiscation-penalty-just-hc\">Commissioner of Customs (Preventive), Kolkata vs. Anil Kumar Soni (2026) 41 Centax 400 (Cal.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Rajarshi Bharadwaj<\/strong> &amp; <strong>Uday Kumar<\/strong>, JJ.<\/li>\n<li><strong>S\/Shri Bhaskar Prasad Banerjee<\/strong> &amp; <strong>Tapan Bhanja,<\/strong> Ld. Advs., for the Appellant.<\/li>\n<li><strong>S\/Shri Arijit Chakraborti, N.K. Chowdhury, Ms Nilotpal Chowdhury, Prabir Bera<\/strong> &amp; <strong>Deepak Sharma,<\/strong> Ld. Adv. for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The case arose from interception of 1,999.90 grams of gold bullion from a carrier at Howrah Railway Station, concealed in a specially stitched waist belt. The carrier initially admitted under Section 108 that the gold was of foreign origin and meant for illicit transit. The owner later claimed the gold was of indigenous origin, allegedly derived from melting scrap jewellery, supported by GST invoices. The Adjudicating Authority ordered absolute confiscation and penalties, relying on clandestine transport and high purity (99.5\u201399.6%) of gold. However, the Tribunal set aside confiscation, primarily on the ground that it was a \u201ctown seizure\u201d with no foreign markings and accepted the respondent\u2019s documentary trail. Aggrieved, the Revenue filed appeal before the High Court challenging both maintainability objections and the Tribunal\u2019s findings.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The High Court held that the appeal was maintainable as \u201cvaluation\u201d under the exclusion clause relates to duty quantification, whereas absolute confiscation is an enforcement action in rem; thus, jurisdiction was not barred. It further held that monetary limits prescribed by CBIC instructions do not preclude appeals involving statutory interpretation or perversity in findings. On merits, the Court held that \u201creasonable belief\u201d under Section 123 is based on conduct and material, not geographical location, and clandestine concealment coupled with 99.6% purity of bullion triggered reverse burden on the respondents. The Court found that the Tribunal ignored material evidence, including scientific purity and delayed retraction, rendering its findings perverse. Accordingly, the Tribunal\u2019s order was set aside, absolute confiscation of gold and penalties were restored, and the appeals were allowed in favour of the Revenue.<\/p>\n<h2><em>List of Cases Reviewed<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2026)%2041%20Centax%20399%20(Tri.%20Kolkata)&amp;itemType=AP\">Commissioner v. Anil Kumar Soni<\/a> \u2014 (2026) 41 Centax 399 (Tri. Kolkata) \u2014 Reversed [Paras 1, 2, 4.1, 4.7, 12.1, 12.3, 13.1]<\/li>\n<\/ul>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(386)%20E.L.T.%20333%20(Cal)&amp;itemType=AP\">Ajay Saraogi v. Union of India<\/a> \u2014 2023 (386) E.L.T. 333 (Cal) \u2014 Relied on [Paras 4.4, 5.5, 10.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1983%20(13)%20E.L.T.%201527%20(S.C.)&amp;itemType=AP\">Balkrishna Chhaganlal Soni v. State of West Bengal<\/a> \u2014 1983 (13) E.L.T. 1527 (S.C.) \u2014 Referred [Para 4.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(362)%20E.L.T.%20465%20(Bom.)&amp;itemType=AP\">Ciabro Alemao v. Commissioner<\/a> \u2014 2018 (362) E.L.T. 465 (Bom.) \u2014 Relied on [Paras 4.4, 10.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1983%20(13)%20E.L.T.%201546%20(S.C.)&amp;itemType=AP\">Collector v. D. Bhoormall<\/a> \u2014 1983 (13) E.L.T. 1546 (S.C.) \u2014 Relied on [Paras 3.11, 9.1, 9.2, 9.5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2002%20(139)%20E.L.T.%203%20(S.C.)&amp;itemType=AP\">Collector v. Dhiren Chemical Industries<\/a> \u2014 2002 (139) E.L.T. 3 (S.C.) \u2014 Relied on (para 5.2, 7.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2024%20Centax%20397%20(Meghalaya)&amp;itemType=AP\">Commissioner v. Daleep Kumar Verma<\/a> \u2014 (2024) 24 Centax 397 (Meghalaya) \u2014 Referred [Para 5.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(386)%20E.L.T.%20418%20(Cal.)&amp;itemType=AP\">Commissioner v. Himadri Chakraborty<\/a> \u2014 2023 (386) E.L.T. 418 (Cal.) = (2023) 9 Centax 93 (Cal.) \u2014 Referred [Paras 4.4, 5.5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2022)%201%20Centax%2059%20(S.C)&amp;itemType=AP\">Commissioner v. Merino Panel Product Ltd.<\/a> \u2014 (2022) 1 Centax 59 (S.C) = 2023 (383) E.L.T. 129 (S.C.) \u2014 Applied [Paras 5.3, 11.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2016%20(337)%20E.L.T.%2010%20(Cal.)&amp;itemType=AP\">Commissioner v. Nand Kishore Somani<\/a> \u2014 2016 (337) E.L.T. 10 (Cal.) \u2014 Referred [Para 5.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(366)%20E.L.T.%20402%20(Ker.)&amp;itemType=AP\">Commissioner v. Om Prakash Khatri<\/a> \u2014 2019 (366) E.L.T. 402 (Ker.) \u2014 Followed {Paras 4.5, 11.3]<\/li>\n<li>Commissioner v. Prahlad Kumar Das \u2014 Cus. Ref. No. 2 of 2025, dated 13-10-2025 by Gauhati High Court \u2014 Referred [Para 5.6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2035%20Centax%20262%20(Manipur)&amp;itemType=AP\">Commissioner v. R.K. Swami Singh<\/a> \u2014 (2025) 35 Centax 262 (Manipur) \u2014 Referred [Para 5.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2024%20(389)%20E.L.T.%20444%20(Cal.)&amp;itemType=AP\">Commissioner v. Rajendra Kumar Damani<\/a> \u2014 2024 (389) E.L.T. 444 (Cal.) = (2024) 19 Centax 224 (Cal.) \u2014 Relied on [Paras 4.3, 9.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2014%20(304)%20E.L.T.%207%20(Mad.)&amp;itemType=AP\">Commissioner v. Sundaram Fasteners Limited<\/a> \u2014 2014 (304) E.L.T. 7 (Mad.) \u2014 Referred [Para 5.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1978%20(2)%20E.L.T.%20159%20(S.C.)&amp;itemType=AP\">Hindustan Steel Ltd. v. State of Orissa<\/a> \u2014 1978 (2) E.L.T. 159 (S.C.) \u2014 Distinguished [Paras 5.7, 11.4, 12.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1983%20(13)%20E.L.T.%201427%20(S.C.)&amp;itemType=AP\">Illias v. Collector<\/a> \u2014 1983 (13) E.L.T. 1427 (S.C.) \u2014 Relied on [Para 10.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1997%20(90)%20E.L.T.%20241%20(S.C.)&amp;itemType=AP\">K.I. Pavunny v. Asst. Collector<\/a> \u2014 1997 (90) E.L.T. 241 (S.C.) \u2014 Relied on [Para 10.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1993%20(68)%20E.L.T.%203%20(S.C.)&amp;itemType=AP\">Navin Chemicals Mfg. &amp; Trading Co. Ltd. v. Collector<\/a> \u2014 1993 (68) E.L.T. 3 (S.C.) \u2014 Relied on [Para 7.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1999%20(110)%20E.L.T.%20324%20(S.C.)&amp;itemType=AP\">Ramesh Chandra Mehta v. State of West Bengal<\/a> \u2014 1999 (110) E.L.T. 324 (S.C.) \u2014 Relied on [Para 10.2]<\/li>\n<li>Rara Brothers v. M.L. Dey \u2014 2000 (125) E.L.T. 425 (Bom.) \u2014 Relied on [Para 5.3, 9.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(366)%20E.L.T.%20280%20(Cal.)&amp;itemType=AP\">Sampad Narayan Mukherjee v. Union of India<\/a> \u2014 2019 (366) E.L.T. 280 (Cal.) \u2014 Referred [Para 4.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1991%20(55)%20E.L.T.%20497%20(Guj.)&amp;itemType=AP\">Union of India v. Abdulkadar Abdulgani Hasmani<\/a> \u2014 1991 (55) E.L.T. 497 (Guj.)] \u2014 Referred [Para 5.3]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2019%20(365)%20E.L.T.%20167%20(Bom.)&amp;itemType=AP\">Union of India v. Imtiaz Iqbal Pothiawala<\/a> \u2014 2019 (365) E.L.T. 167 (Bom.) \u2014 Referred [Para 5.5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2009%20(233)%20E.L.T.%20157%20(S.C.)&amp;itemType=AP\">Vinod Solanki v. Union of India<\/a> \u2014 2009 (233) E.L.T. 157 (S.C.) = 2009 (13) S.T.R. 337 (S.C.) \u2014 Referred [Para 5.4]<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li>C.B.I. &amp; C. Circular No. 390\/Misc.\/163\/2010-JC, dated 17-8-2011 [Paras 4.6, 7.4]<\/li>\n<li>C.B.I. &amp; C. Instruction No. 390\/Misc.\/30\/2023-JC, dated 2-11-2023 [Para 4.6]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Commissioner of Customs (Preventive), Kolkata vs. Anil Kumar Soni (2026)&hellip;<\/p>\n","protected":false},"author":19,"featured_media":8959,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-8953","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Concealed High-Purity Gold Confiscation Upheld by HC<\/title>\n<meta name=\"description\" content=\"HC upholds confiscation of 99.6% pure concealed gold; reverse burden applies, Tribunal\u2019s order set aside as perverse.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/concealed-high-purity-gold-confiscation-upheld-by-hc\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Concealed High-Purity Gold Confiscation Upheld by HC\" \/>\n<meta property=\"og:description\" content=\"HC upholds confiscation of 99.6% pure concealed gold; 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