https://www.taxtmi.com/caselaws?id=122077 The case involved the search and seizure of gold biscuits from a residential premises, with conflicting ownership claims. The individual claiming ownership produced a cash memo proving legal acquisition, supported by evidence from a gold bullion dealer. The Commissioner (Appeals) set aside the impugned order, emphasizing the importance of valid evidence and proper investigation. The Tribunal upheld this decision, rejecting the Revenue's appeal due to insufficient evidence challenging the legal acquisition of the gold. The case underscores the significance of thorough investigation and adherence to legal procedures in customs cases. en-us Thu, 24 Aug 2006 00:00:00 +0530 Wed, 08 Aug 2012 14:32:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122077 The case involved the search and seizure of gold biscuits from a residential premises, with conflicting ownership claims. The individual claiming ownership produced a cash memo proving legal acquisition, supported by evidence from a gold bullion dealer. The Commissioner (Appeals) set aside the impugned order, emphasizing the importance of valid evidence and proper investigation. The Tribunal upheld this decision, rejecting the Revenue's appeal due to insufficient evidence challenging the legal acquisition of the gold. The case underscores the significance of thorough investigation and adherence to legal procedures in customs cases. Case-Laws Customs Thu, 24 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122077