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2016 (5) TMI 1211 - CALCUTTA HIGH COURT

2016 (5) TMI 1211 - CALCUTTA HIGH COURT - 2016 (337) E.L.T. 10 (Cal.) - Validity of Tribunal's order - Confiscation of gold bars recovered and imposition of penalty - suspected that gold bars recovered were of a foreign origin - Held that:- the contention of Mr. Bhardwaj, that the gold recovered from the possession of Nand Kishore Somani, according to the clinical analysis report, contains gold content between 99.94% and 99.96% and also the certificate is a pointer to show that the gold bars cou .....

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2015, passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata, in Customs Appeal Nos.C/75327, 75516, 75642 and 75643/2014. The aggrieved revenue has come up in appeal. Briefly stated, the facts and circumstances of the case are as follows. On February 2, 2012, on the basis of source information, a vehicle was intercepted. Sri Nand Kishore Somani, one of the respondents, was occupying the vehicle amongst others. From his possession ten pieces of gold bars w .....

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and Kishore Somani. The adjudicating authority in spite of the aforesaid evidence confiscated the goods recovered and imposed fine. In an appeal preferred by Somani and others, the order passed by the adjudicating authority has been quashed. Challenging the aforesaid order passed by the learned Tribunal, the present appeal was filed. Mr. Bhardwaj, learned Advocate appearing for the revenue, drew our attention to a certificate dated September 11, 2015, appearing to have been granted by a firm kno .....

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