https://www.taxtmi.com/caselaws?id=763502 The Bombay HC dismissed revision applications challenging Commissioner (Appeals) orders confiscating gold bars and cash. Petitioners alleged inadequate cross-examination opportunity and natural justice violations. The court found no perversity in findings, noting material on record sufficiently supported adverse conclusions by three authorities. The court rejected natural justice violation claims, stating full opportunity was granted to petitioners. Evidence revealed conspiracy to smuggle gold from Dubai, with contradictions in petitioners' positions and clear intent to evade customs declaration. The court found no grounds to interfere with concurrent factual findings and dismissed all petitions without costs. en-us Tue, 17 Dec 2024 00:00:00 +0530 Fri, 20 Dec 2024 08:48:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763502 The Bombay HC dismissed revision applications challenging Commissioner (Appeals) orders confiscating gold bars and cash. Petitioners alleged inadequate cross-examination opportunity and natural justice violations. The court found no perversity in findings, noting material on record sufficiently supported adverse conclusions by three authorities. The court rejected natural justice violation claims, stating full opportunity was granted to petitioners. Evidence revealed conspiracy to smuggle gold from Dubai, with contradictions in petitioners' positions and clear intent to evade customs declaration. The court found no grounds to interfere with concurrent factual findings and dismissed all petitions without costs. Case-Laws Customs Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763502