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    <title>2020 (1) TMI 315 - CESTAT KOLKATA</title>
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    <description>The Tribunal dismissed the objection regarding the CISF&#039;s authority to intercept gold, finding they acted within their duty. The seizure of gold bangles under the Customs Act was deemed lawful based on reasonable suspicion. The Tribunal accepted the appellants&#039; ownership claim supported by consistent statements and credible purchase documents. The Tribunal concluded the case lacked substantial evidence, overturning the confiscation of gold bangles and penalties imposed. The appeals were allowed, and the impugned order was set aside, providing relief to the appellants.</description>
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    <pubDate>Mon, 06 Jan 2020 00:00:00 +0530</pubDate>
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      <title>2020 (1) TMI 315 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=390702</link>
      <description>The Tribunal dismissed the objection regarding the CISF&#039;s authority to intercept gold, finding they acted within their duty. The seizure of gold bangles under the Customs Act was deemed lawful based on reasonable suspicion. The Tribunal accepted the appellants&#039; ownership claim supported by consistent statements and credible purchase documents. The Tribunal concluded the case lacked substantial evidence, overturning the confiscation of gold bangles and penalties imposed. The appeals were allowed, and the impugned order was set aside, providing relief to the appellants.</description>
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      <pubDate>Mon, 06 Jan 2020 00:00:00 +0530</pubDate>
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