https://www.taxtmi.com/caselaws?id=768275 CESTAT Kolkata set aside confiscation of gold bars bearing foreign markings after finding Department failed to provide corroborative evidence of smuggling. Tribunal held that foreign markings alone insufficient to establish smuggled nature, and appellant's production of legal procurement documents in books of account satisfied burden under Section 123 of Customs Act, 1962. Order also violated natural justice principles by not supplying relied upon documents to appellant. Confiscation and penalties under Section 112(a) and 112(b) were set aside. Appeal allowed. en-us Thu, 03 Apr 2025 00:00:00 +0530 Fri, 04 Apr 2025 07:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768275 CESTAT Kolkata set aside confiscation of gold bars bearing foreign markings after finding Department failed to provide corroborative evidence of smuggling. Tribunal held that foreign markings alone insufficient to establish smuggled nature, and appellant's production of legal procurement documents in books of account satisfied burden under Section 123 of Customs Act, 1962. Order also violated natural justice principles by not supplying relied upon documents to appellant. Confiscation and penalties under Section 112(a) and 112(b) were set aside. Appeal allowed. Case-Laws Customs Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768275