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of <h1>Appellate Tribunal CEGAT Grants Waiver on Gold Seizure Penalty</h1> <h3>RAKESH B. JAIN Versus COMMISSIONER OF CUSTOMS (PREV.), MUMBAI - II</h3> RAKESH B. JAIN Versus COMMISSIONER OF CUSTOMS (PREV.), MUMBAI - II - 2001 (127) E.L.T. 563 (Tri. - Mum.) The Appellate Tribunal CEGAT, Mumbai heard a case involving seizure of gold and currency from an individual. The applicant claimed to have purchased the gold lawfully, but the Customs did not properly examine the claim before issuing a show cause notice. The Tribunal found a procedural flaw and granted waiver of pre-deposit of penalty, allowing the appeal and staying penalty recovery during appeal proceedings.
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