Home Case Index All Cases Customs Customs + AT Customs - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 552 - CESTAT KOLKATASeizure of gold - Rightful owner - Possession of gold with other person whose goods along with petitioner's gold was seized - Held that:- In view of the nature of evidences existing as early as 1975 it cannot be said, as held by adjudicating authority, that claim of Late Shri A. Raja Rao was an after thought. The case of the Revenue will not get any support from the argument; that what A. Raja Rao gave was 39 Tolas, 8 Annas and 6 grams of old ornaments and what is mentioned at Sr. No. 41 & 42of Panchnama dated 19/4/75 is only 174.900 gms; because it can also be viewed that appellant could have also claimed some more gold ornaments out of what are listed in Panchnama dated 19/4/75. It is not the case of the Revenue that the present applicant is not the legal heir of the late appellant Shri A. Raja Rao. Accordingly, Order No. CCE/GOLD/BBSR-I/21/2014 dated 13/.1/2014 passed by the Adjudicating authority is required to be set aside because appellant has some statements to rely upon where as department has only presumptions and assumptions to rely upon. - Decided in favour of Appellant.
|