https://www.taxtmi.com/caselaws?id=118842 The appeal filed by the Revenue was dismissed by the Commissioner of Appeals, affirming the decision that the appellant had discharged the burden of proof under Section 123 of the Customs Act. The Department failed to disprove the documents presented, and the investigation was deemed incomplete, lacking evidence to question the authenticity of the seized gold biscuits. The Commissioner's decision was based on the record, finding no infirmity in the impugned order and highlighting the impact of liberalization in gold importation policy on the case. The appellant's retraction and supporting purchase documents were deemed credible, leading to the dismissal of the Revenue's appeal. en-us Tue, 27 Sep 2005 00:00:00 +0530 Thu, 25 Apr 2024 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118842 The appeal filed by the Revenue was dismissed by the Commissioner of Appeals, affirming the decision that the appellant had discharged the burden of proof under Section 123 of the Customs Act. The Department failed to disprove the documents presented, and the investigation was deemed incomplete, lacking evidence to question the authenticity of the seized gold biscuits. The Commissioner's decision was based on the record, finding no infirmity in the impugned order and highlighting the impact of liberalization in gold importation policy on the case. The appellant's retraction and supporting purchase documents were deemed credible, leading to the dismissal of the Revenue's appeal. Case-Laws Customs Tue, 27 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118842