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2023 (9) TMI 728 - CESTAT KOLKATA
Confiscation - Smuggling - foreign marked Gold Bars - evaluation of evidence tendered by the appellants towards discharge of their obligation and onus cast upon them under Section 123 of the Customs Act, 1962 - difference of opinion.
HELD THAT:- In view of the the difference in the view points of two members, constituting the Bench who heard the matter, the Registrar is directed to refer the matter to the President for his kind consideration and referring the matter to a third member for the resolution of the conflict and the difference of opinion.
The points of difference are as under:
(a) Whether the appellants have discharged their burden under Section 123 of the Customs Act, 1962 in the facts and circumstances of the case, consequently, the goods are not liable for confiscation, as held by Member (Judicial);
or
(b) Whether the appellant have failed to discharge their burden under Section 123 of Customs Act, 1962 and hence, the goods are liable for confiscation in the facts and circumstances of the case as held by Member (Technical).