https://www.taxtmi.com/caselaws?id=152209 The Appellate Tribunal CESTAT KOLKATA upheld the decision to set aside the confiscation of foreign origin gold. The Tribunal found that the Respondent had proven legal possession through the production of a genuine invoice from M/s. Jalan Gold & Silver Pvt. Ltd., meeting the burden of proof under section 123 of the Customs Act. Despite Revenue's doubts about the timing of the invoice, the Tribunal dismissed the Appeal due to lack of evidence contradicting the authenticity of the invoice. en-us Fri, 11 Sep 2009 00:00:00 +0530 Wed, 26 Jun 2013 16:56:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152209 The Appellate Tribunal CESTAT KOLKATA upheld the decision to set aside the confiscation of foreign origin gold. The Tribunal found that the Respondent had proven legal possession through the production of a genuine invoice from M/s. Jalan Gold & Silver Pvt. Ltd., meeting the burden of proof under section 123 of the Customs Act. Despite Revenue's doubts about the timing of the invoice, the Tribunal dismissed the Appeal due to lack of evidence contradicting the authenticity of the invoice. Case-Laws Customs Fri, 11 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152209