https://www.taxtmi.com/caselaws?id=116441 The Tribunal upheld the order-in-appeal passed by the Commissioner (Appeals) regarding the confiscation of gold coins and pendants, dismissing the Revenue's appeal. The respondents successfully argued that the seized gold, received from their family members, did not conclusively prove smuggling due to foreign markings. The Tribunal accepted the historical context of the gold being rewards from the Holker Rulers, finding no fault in the respondent's claim of legitimate acquisition. The lack of rebuttal by the Revenue regarding the origin and acquisition of the gold led to the dismissal of their appeal. en-us Mon, 25 Apr 2005 00:00:00 +0530 Tue, 12 Jun 2012 15:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116441 The Tribunal upheld the order-in-appeal passed by the Commissioner (Appeals) regarding the confiscation of gold coins and pendants, dismissing the Revenue's appeal. The respondents successfully argued that the seized gold, received from their family members, did not conclusively prove smuggling due to foreign markings. The Tribunal accepted the historical context of the gold being rewards from the Holker Rulers, finding no fault in the respondent's claim of legitimate acquisition. The lack of rebuttal by the Revenue regarding the origin and acquisition of the gold led to the dismissal of their appeal. Case-Laws Customs Mon, 25 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116441