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2023 (9) TMI 876 - HC - CustomsApplicability of Section 123 of the Customs Act, 1962 - shifting the burden of proof of licit import of subject goods on the Appellant when the gold bullion was seized under Section 132 of Income Tax Act, 1962 - goods were not seized by the proper officer of Customs under Section 110 Customs Act, 1962 on the belief that the goods were of smuggled nature - production of invoices or not - authenticity of the invoices - HELD THAT:- The appellant had submitted documents to show the source from where he had purchased the gold. The CESTAT has held that the Invoices were produced while replying to the show-cause notice. Therefore, the Department could not investigate the authenticity of the Invoices. Admittedly, the invoices were available before passing the Order-in-Original. The Customs Department has all the authorized to summon and investigate into the matter. CESTAT is the last fact finding authority. Therefore, the CESTAT ought to have satisfied itself with regard to authenticity of Invoices before pronouncing judgment on the appeal. In that view of the matter, it is deemed appropriate to remit the matter to the file of CESTAT with a direction to record its satisfaction with regard to the authenticity of invoices by calling for Report from the Additional Commissioner of Customs, if required and thereafter consider the appeal on its merits. Appeal on remand.
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