Home Case Index All Cases Customs Customs + AT Customs - 2021 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (12) TMI 915 - AT - CustomsSmuggling - gold bars / coins with foreign marking - gold bars with Indian marking - silver weighing 200 gms - Indian currency - burden to prove licit possession - absolute confiscation - penalty - HELD THAT:- The goods, to the extent evidenced as legally possessed, were not proceeded against and absolute confiscation was restricted on such goods that were not so established. There are no evidence that the first appellate authority had been intimated during the hearing that further documentation would be made available. Nevertheless, one set of documents is claimed by Learned Counsel for the appellant to have also been placed before the first appellate authority. In the light of the claim that licit possession of the remaining goods can be established on the basis of these documents, it would be only be appropriate for these to be scrutinized. The impugned order is set aside and matter remanded back to the original authority for further disposition of the seized goods and Indian currency in accordance with the provisions of law - appeal allowed by way of remand.
|