https://www.taxtmi.com/caselaws?id=750901 CESTAT Hyderabad allowed the appeal and set aside the confiscation order for 697 gms of gold seized from appellant's employee at Renigunta Railway Station. The tribunal held that customs officers lacked basis to determine the gold was smuggled, as it bore no foreign markings and was irregularly shaped. The appellant successfully discharged the burden under Section 123 of Customs Act by providing purchase details from Chennai, including seller's address. Revenue's rejection based on inability to locate the seller was deemed insufficient, as the verification report was not a proper RUD. The tribunal found revenue's allegations were based on assumptions without substantive evidence. en-us Tue, 02 Apr 2024 00:00:00 +0530 Tue, 02 Apr 2024 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750901 CESTAT Hyderabad allowed the appeal and set aside the confiscation order for 697 gms of gold seized from appellant's employee at Renigunta Railway Station. The tribunal held that customs officers lacked basis to determine the gold was smuggled, as it bore no foreign markings and was irregularly shaped. The appellant successfully discharged the burden under Section 123 of Customs Act by providing purchase details from Chennai, including seller's address. Revenue's rejection based on inability to locate the seller was deemed insufficient, as the verification report was not a proper RUD. The tribunal found revenue's allegations were based on assumptions without substantive evidence. Case-Laws Customs Tue, 02 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750901