https://www.taxtmi.com/caselaws?id=3895 The impugned order was set aside as the recovery of gold from the rectum did not follow prescribed procedure, the Appellant did not give a statement, and there was no mention of foreign marking on the gold. The lower Appellate Authority failed to consider all evidence and the Appellant avoided investigation summons. The matter was remitted for a fresh decision, emphasizing the importance of procedural fairness and proper consideration of evidence. The penalty imposed on the Appellant was reduced in the impugned order, which was upheld by the Ld. Commissioner after remand by the Tribunal. en-us Mon, 19 Nov 2007 00:00:00 +0530 Thu, 08 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3895 The impugned order was set aside as the recovery of gold from the rectum did not follow prescribed procedure, the Appellant did not give a statement, and there was no mention of foreign marking on the gold. The lower Appellate Authority failed to consider all evidence and the Appellant avoided investigation summons. The matter was remitted for a fresh decision, emphasizing the importance of procedural fairness and proper consideration of evidence. The penalty imposed on the Appellant was reduced in the impugned order, which was upheld by the Ld. Commissioner after remand by the Tribunal. Case-Laws Customs Mon, 19 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3895