https://www.taxtmi.com/caselaws?id=328230 The High Court of Calcutta dismissed the appeal challenging the judgment by the Customs, Excise and Service Tax Appellate Tribunal, which had quashed the order for the confiscation of goods and imposition of fines. The court found that the certificate from Jashomati Jewellers, relied upon by the appellant to determine the gold's origin, lacked evidentiary value as it was obtained post the adjudicating authority's order and the issuer was not cross-examined. Emphasizing procedural fairness, the court upheld the importance of scrutinizing evidence through cross-examination and imposed costs on the appellant. en-us Thu, 12 May 2016 00:00:00 +0530 Tue, 08 Nov 2016 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328230 The High Court of Calcutta dismissed the appeal challenging the judgment by the Customs, Excise and Service Tax Appellate Tribunal, which had quashed the order for the confiscation of goods and imposition of fines. The court found that the certificate from Jashomati Jewellers, relied upon by the appellant to determine the gold's origin, lacked evidentiary value as it was obtained post the adjudicating authority's order and the issuer was not cross-examined. Emphasizing procedural fairness, the court upheld the importance of scrutinizing evidence through cross-examination and imposed costs on the appellant. Case-Laws Customs Thu, 12 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328230