https://www.taxtmi.com/caselaws?id=98340 The Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeals. The decision was based on the Customs' failure to provide conclusive evidence of the foreign origin of the gold, reliance on an inadequate assay method, and denial of the opportunity for cross-examination, which was deemed a violation of natural justice principles. The Tribunal emphasized the necessity of a proper assay report from a competent agency in cases involving foreign gold and upheld the appellant's argument that the burden of proof lay with the Customs, which they failed to discharge. en-us Thu, 24 Aug 2000 00:00:00 +0530 Fri, 20 Jan 2012 12:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98340 The Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeals. The decision was based on the Customs' failure to provide conclusive evidence of the foreign origin of the gold, reliance on an inadequate assay method, and denial of the opportunity for cross-examination, which was deemed a violation of natural justice principles. The Tribunal emphasized the necessity of a proper assay report from a competent agency in cases involving foreign gold and upheld the appellant's argument that the burden of proof lay with the Customs, which they failed to discharge. Case-Laws Customs Thu, 24 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98340