https://www.taxtmi.com/caselaws?id=442793 The Appeals were successful as the Tribunal set aside the Order confiscating 4Kg gold bars and imposing penalties on the appellants. The Tribunal found the seizure and service of the Show Cause Notice to be illegal due to non-compliance with statutory timelines. The appellants successfully proved the legal procurement of the gold through documentary evidence, shifting the burden of proof. The confessional statement was deemed unreliable without corroborating evidence, leading to the Appeals being allowed and the confiscated goods to be returned to the appellant. en-us Mon, 21 Aug 2023 00:00:00 +0530 Mon, 11 Sep 2023 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442793 The Appeals were successful as the Tribunal set aside the Order confiscating 4Kg gold bars and imposing penalties on the appellants. The Tribunal found the seizure and service of the Show Cause Notice to be illegal due to non-compliance with statutory timelines. The appellants successfully proved the legal procurement of the gold through documentary evidence, shifting the burden of proof. The confessional statement was deemed unreliable without corroborating evidence, leading to the Appeals being allowed and the confiscated goods to be returned to the appellant. Case-Laws Customs Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442793