https://www.taxtmi.com/caselaws?id=201842 The High Court upheld the Tribunal's decision that the seized amount of Rs. 2,50,000 was not proven to be from the sale of the confiscated gold biscuits. Regarding the ownership claim of the seized amount, the Court emphasized that all interested parties should be given notice and an opportunity to be heard, directing that notice should have been issued to the claimant, Rajesh Kumar Soni. The Court partially allowed the appeal, leaving the ownership issue open for further adjudication and instructing the Commissioner to expedite the adjudication process within a specified timeframe based on the evidence on record. en-us Thu, 04 Feb 2010 00:00:00 +0530 Wed, 12 Jan 2011 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201842 The High Court upheld the Tribunal's decision that the seized amount of Rs. 2,50,000 was not proven to be from the sale of the confiscated gold biscuits. Regarding the ownership claim of the seized amount, the Court emphasized that all interested parties should be given notice and an opportunity to be heard, directing that notice should have been issued to the claimant, Rajesh Kumar Soni. The Court partially allowed the appeal, leaving the ownership issue open for further adjudication and instructing the Commissioner to expedite the adjudication process within a specified timeframe based on the evidence on record. Case-Laws Customs Thu, 04 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201842