https://www.taxtmi.com/caselaws?id=345339 The High Court found that the Single Member Bench lacked jurisdiction under Section 129C of the Customs Act, 1962. The matter was remanded to a Division Bench. The appellant proved the legitimacy of the seized gold through documented lawful import and payment of customs duty. The burden of proof under Section 123 was discharged. The Tribunal set aside the confiscation order and directed the release of the gold to the appellant within 21 days, deeming the Show Cause Notice unsustainable. en-us Thu, 29 Jun 2017 00:00:00 +0530 Tue, 01 May 2018 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345339 The High Court found that the Single Member Bench lacked jurisdiction under Section 129C of the Customs Act, 1962. The matter was remanded to a Division Bench. The appellant proved the legitimacy of the seized gold through documented lawful import and payment of customs duty. The burden of proof under Section 123 was discharged. The Tribunal set aside the confiscation order and directed the release of the gold to the appellant within 21 days, deeming the Show Cause Notice unsustainable. Case-Laws Customs Thu, 29 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345339