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2017 (11) TMI 169 - AT - CustomsSmuggling - Gold Biscuits - main contention of the appellant is that the appellant purchased the gold legally from M/s Bhawana International under proper bills and paid VAT - authenticity of bills under dispute - Held that: - On perusal of the retail invoices, dated 12.04.2014 and 14.04.2014, I find that the goods were sold under the description of gold bars . They have paid output VAT of 1% on the selling price. The company s VAT TIN and PAN have been mentioned. The investigating officers had shown the photographs of the seized gold. There is no material available on record to show that the retail invoices placed by the appellant are false or fabricated. Apparently, the retail invoices are VAT paid and the VAT registration number and PAN were mentioned. It is noted that the said officers had merely recorded the statement of the proprietor of M/s.Bhawana International and no attempt was made to confront the evidence namely retail invoices of M/s.Bhawana International produced by the appellant. Therefore, the purchase documents as produced by the appellants cannot be discarded on the basis of the statement, without any verification of the content of the retail invoices. The appellant produced the retail invoices of M/s.Bhawana International and there is no material available on record that the said invoices are not genuine - appeal allowed - decided in favor of appellant.
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