https://www.taxtmi.com/caselaws?id=51176 The Appellate Tribunal CEGAT, Kolkata set aside the confiscation of 16 pieces of gold biscuits with foreign markings and a truck, along with personal penalties imposed under Section 112(b) of the Customs Act, 1962. The Tribunal found that the appellants' evidence sufficiently established the legal purchase of the gold biscuits, citing discrepancies in the description of the gold as not substantial. Consequently, relief was granted to the appellants based on the evidence presented and the established chain of transactions, overturning the impugned Order of the Commissioner of Customs, Patna. en-us Mon, 18 Feb 2002 00:00:00 +0530 Thu, 23 Sep 2010 11:41:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51176 The Appellate Tribunal CEGAT, Kolkata set aside the confiscation of 16 pieces of gold biscuits with foreign markings and a truck, along with personal penalties imposed under Section 112(b) of the Customs Act, 1962. The Tribunal found that the appellants' evidence sufficiently established the legal purchase of the gold biscuits, citing discrepancies in the description of the gold as not substantial. Consequently, relief was granted to the appellants based on the evidence presented and the established chain of transactions, overturning the impugned Order of the Commissioner of Customs, Patna. Case-Laws Customs Mon, 18 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51176