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2020 (4) TMI 208 - AT - CustomsStay of operation of impugned Order-In-Appeal - Smuggling - Gold - admissible evidence - foreign marking of goods - Absolute Confiscation - HELD THAT:- Though the contention of Shri Rajesh Kumar Seth is that Revenue could not establish that the goods were brought from Nepal, however, he was also not in a position to produce any document which could establish as to how he got possession of gold. Therefore, the impugned Order-In-Appeal is modified and the redemption fine reduced to ₹ 1 lakhs and penalty on Shri. Rajesh Kumar Seth to ₹ 1 lakhs under Section 112 of Customs Act, 1962 - appeal allowed in part.
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