Home Case Index All Cases Customs Customs + AT Customs - 2022 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (11) TMI 1012 - CESTAT HYDERABADConfiscation - Smuggling - Gold Bars - town seizure - presumption as to reasonable belief - burden to prove - HELD THAT:- Admittedly it is a case of town seizure and admittedly there is no foreign marking on the seized gold. Further admittedly the said person Mr. T. Nandu who sold the gold to this appellant, has procured the gold from Chennai - open market and thus was not involved in any alleged smuggling of gold. In such facts and circumstances, thus no presumption is available to Revenue to form a reasonable belief of the gold in question being of smuggled nature. Thus, the burden of proof under Section 123 of the Act is not shifted on the appellant. Revenue has not been able to establish the smuggled nature of gold in question. In this view of the matter, the impugned order is set aside so far this appellant is concerned. Appeal allowed - decided in favor of appellant.
|