https://www.taxtmi.com/caselaws?id=436811 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving the confiscation of gold and penalties imposed under the Customs Act, 1962. The department's appeal was dismissed as they failed to prove the gold was smuggled, lacking sufficient evidence such as foreign markings and corroborative evidence. The respondent's retracted statements were not adequately supported, and the denial of cross-examination rights was deemed a violation of natural justice. The burden of proof to establish smuggling rested with the department, which was not met in this case. en-us Thu, 20 Apr 2023 00:00:00 +0530 Fri, 21 Apr 2023 07:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436811 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving the confiscation of gold and penalties imposed under the Customs Act, 1962. The department's appeal was dismissed as they failed to prove the gold was smuggled, lacking sufficient evidence such as foreign markings and corroborative evidence. The respondent's retracted statements were not adequately supported, and the denial of cross-examination rights was deemed a violation of natural justice. The burden of proof to establish smuggling rested with the department, which was not met in this case. Case-Laws Customs Thu, 20 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436811