2005 (4) TMI 504

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.... appeal against order-in-appeal passed by the Commissioner (Appeals). The brief facts of the case are that in the year 1988 the Income Tax department searched the premises of the respondent and certain gold coins and pendants were recovered during the search. The gold was recovered by the Income Tax department in 1993 and also informed the Customs department. The Customs department seized the gold....

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....r-in-law but could not produce any evidence regarding receipt of the gold received from her mother and father-in-law. In these circumstances the Revenue contended that the impugned order is liable to be set aside. 4. The contention of the respondent is that gold in question was received from father and mother-in-law which was given to the respondent at various occasions and mere foreign mark....