https://www.taxtmi.com/caselaws?id=780094 CESTAT KOLKATA - AT held that the town seizure of silver granules was unsustainable as Revenue failed to prove they were smuggled or of foreign make; the items are not notified bullion and there was no foreign inscription. Documentary evidence of domestic purchase with payment of IGST reflected in GST returns was accepted. Reliance on untested statements of third parties (cross-examination denied) rendered them inadmissible. Consequently confiscation, penalties and seizure of the vehicle used for transport were set aside and the appeal disposed in favour of the appellants. en-us Thu, 25 Sep 2025 00:00:00 +0530 Sat, 18 Oct 2025 09:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780094 CESTAT KOLKATA - AT held that the town seizure of silver granules was unsustainable as Revenue failed to prove they were smuggled or of foreign make; the items are not notified bullion and there was no foreign inscription. Documentary evidence of domestic purchase with payment of IGST reflected in GST returns was accepted. Reliance on untested statements of third parties (cross-examination denied) rendered them inadmissible. Consequently confiscation, penalties and seizure of the vehicle used for transport were set aside and the appeal disposed in favour of the appellants. Case-Laws Customs Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780094