PARTIES: AHMED GANI NATCHIAR vs COMMISSIONER OF CUSTOMS Appearances: For Appellant: Ms. Shabnam Banu For Respondent: Depratment Representative- Joint Commissioner This appeal arose before The Customs Excise and Service Tax Appellate Tribunal (CESTAT) challenging on the absolute confiscation of 626 grams of gold jewellery that belonged to the Appellant, a resident of Malaysia, under Sections 111(d) and 111(l) of the Customs Act, 1962 and imposition of penalty under Section 112(a) of the same Act by the customs authorities. The appellant was intercepted at the Airport and was interogated and gold jewellery was seized.

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