https://www.taxtmi.com/caselaws?id=451271 CESTAT Hyderabad allowed the appeal in a gold smuggling case involving seizure of 1000 gms of foreign origin gold. The tribunal found the appellant's statement admitting to purchasing smuggled gold was not voluntary, with Revenue failing to prove its voluntary nature as required by SC precedent. The show cause notice was deemed invalid due to limitation, being issued beyond the six-month period under Section 110(2). The impugned order was set aside, directing immediate release of the seized gold or return of sale proceeds with interest if already sold. en-us Thu, 21 Mar 2024 00:00:00 +0530 Fri, 22 Mar 2024 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451271 CESTAT Hyderabad allowed the appeal in a gold smuggling case involving seizure of 1000 gms of foreign origin gold. The tribunal found the appellant's statement admitting to purchasing smuggled gold was not voluntary, with Revenue failing to prove its voluntary nature as required by SC precedent. The show cause notice was deemed invalid due to limitation, being issued beyond the six-month period under Section 110(2). The impugned order was set aside, directing immediate release of the seized gold or return of sale proceeds with interest if already sold. Case-Laws Customs Thu, 21 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451271