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2011 (4) TMI 181 - CALCUTTA HIGH COURTConfiscation - Penalty - whether the Tribunal below committed any substantial error of law in affirming the order of confiscation - It is the specific case of the appellant that he purchased the Gold biscuits not by himself but through one Narendra Sharma from M/S Rara Brothers Pvt. Ltd and a receipt showing purchase of eight number of gold biscuits was produced - It appears that the said Narendra Sharma, who as an agent of the appellant allegedly purchased eight gold biscuits by cash payment, has not been examined or produced before the Customs Authorities to verify the allegation - Mere production of receipt allegedly given by Narendra Sharma which neither mentioned the name of the appellant nor even of the said Narendra Sharma was no proof of the defence taken and at the same time, the appellant having failed to disclose any material to indicate that the identity of the gold mentioned in the said receipt tallied with seized ones, the learned Tribunal rightly dismissed the appeal - Decided against the assessee
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