https://www.taxtmi.com/caselaws?id=764546 CESTAT Ahmedabad allowed the appeal in a gold smuggling case. The appellant produced a Bill of Entry showing legitimate import of foreign-marked gold biscuits by Kotak Mahindra Bank, with matching serial numbers except for the last two digits which were not visible. The tribunal held that production of import documents shifted the burden of proof to the department to establish smuggling. The department failed to conduct proper investigation, record statements, or explain why the serial numbers became invisible. Given the preponderance of probability favored the appellant with corroborating evidence including matching details and bank documentation, the confiscation was held bad in law. The case established that when import documents are produced, the onus shifts to customs authorities to prove smuggling. en-us Thu, 09 Jan 2025 00:00:00 +0530 Sat, 11 Jan 2025 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764546 CESTAT Ahmedabad allowed the appeal in a gold smuggling case. The appellant produced a Bill of Entry showing legitimate import of foreign-marked gold biscuits by Kotak Mahindra Bank, with matching serial numbers except for the last two digits which were not visible. The tribunal held that production of import documents shifted the burden of proof to the department to establish smuggling. The department failed to conduct proper investigation, record statements, or explain why the serial numbers became invisible. Given the preponderance of probability favored the appellant with corroborating evidence including matching details and bank documentation, the confiscation was held bad in law. The case established that when import documents are produced, the onus shifts to customs authorities to prove smuggling. Case-Laws Customs Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764546