https://www.taxtmi.com/caselaws?id=448726 CESTAT Kolkata allowed appeal in smuggling case involving 12 gold bars of foreign origin. Appellant provided evidence of licit procurement through banking channels with authenticated documents predating seizure. Department failed to verify submitted evidence and proceeded on surmises without investigation. HC held suspicion cannot substitute evidence and department must examine proof of legitimate acquisition. Confiscation of 89.820 gms gold set aside due to insufficient evidence. Penalty on one appellant lifted due to lack of specific charges and denial of cross-examination affecting natural justice. Appeal disposed off. en-us Wed, 24 Jan 2024 00:00:00 +0530 Mon, 29 Jan 2024 07:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448726 CESTAT Kolkata allowed appeal in smuggling case involving 12 gold bars of foreign origin. Appellant provided evidence of licit procurement through banking channels with authenticated documents predating seizure. Department failed to verify submitted evidence and proceeded on surmises without investigation. HC held suspicion cannot substitute evidence and department must examine proof of legitimate acquisition. Confiscation of 89.820 gms gold set aside due to insufficient evidence. Penalty on one appellant lifted due to lack of specific charges and denial of cross-examination affecting natural justice. Appeal disposed off. Case-Laws Customs Wed, 24 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448726