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of <h1>CESTAT Ahmedabad: Appeals Allowed, Confiscation Set Aside</h1> <h3>VIMLESH KUMAR NEEMA Versus COMMISSIONER OF CUS. (PREV), AHMEDABAD</h3> The Appellate Tribunal CESTAT, Ahmedabad allowed the appeals, setting aside the impugned order and confiscation of 50 gold bars, along with the imposed ... Confiscation and penalty - Smuggled goods - Proof of Issues Involved: Appeal against order-in-original confiscating 50 gold bars and imposing penalties u/s 112 of Customs Act, 1962.Facts and Arguments:1. Customs officers seized 50 gold bars from a passenger based on information from Surat Railway police.2. Show cause notice issued proposing confiscation and penalties, appellants claimed legal possession with documentary evidence.3. Adjudicating authority confiscated gold bars as smuggled, imposed penalties.4. Appellants' counsel argued evidences were not considered, gold bars were purchased from registered dealers.5. SDR contended contradictions in statements, lack of explanation for not having documents with the carrier.6. Appellants claimed purchase from M/s. C. Arvindkumar & Co., with a chain of legitimate transactions from State Bank of India.7. Adjudicating authority questioned non-payment to M/s. C. Arvindkumar & Co., deemed bill as an afterthought.8. Tribunal found non-payment does not make legal imports illegal, upheld appellants' licit possession with concrete evidence.9. Tribunal set aside confiscation and consequent penalties, allowing the appeals with relief.Conclusion:The Appellate Tribunal CESTAT, Ahmedabad allowed the appeals, setting aside the impugned order and confiscation of 50 gold bars, along with the imposed penalties, based on the appellants' demonstrated licit possession and legitimate importation of the gold bars.
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