https://www.taxtmi.com/caselaws?id=765399 CESTAT Kolkata allowed the appeal and set aside confiscation of 1999 grams gold bars recovered from a train passenger who claimed to be delivering them for the appellants. The tribunal found appellants' ownership claim supported by documentary evidence including GST-paid invoices, tax certificates, and GSTR forms. Since gold was not seized from port/airport/international border, lacked foreign origin markings, and had 99.6% purity, confiscation was unjustified. Documentary evidence prevailed over oral statements recorded during investigation. No penalty was imposed on appellants. en-us Thu, 30 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765399 CESTAT Kolkata allowed the appeal and set aside confiscation of 1999 grams gold bars recovered from a train passenger who claimed to be delivering them for the appellants. The tribunal found appellants' ownership claim supported by documentary evidence including GST-paid invoices, tax certificates, and GSTR forms. Since gold was not seized from port/airport/international border, lacked foreign origin markings, and had 99.6% purity, confiscation was unjustified. Documentary evidence prevailed over oral statements recorded during investigation. No penalty was imposed on appellants. Case-Laws Customs Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765399