2016 (5) TMI 1211

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..... Choudhury, Adv., with Mr. B.N. Pal, Adv. For the Respondent ORDER The subject matter of challenge is a judgment and order dated August 21, 2015, passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata, in Customs Appeal Nos.C/75327, 75516, 75642 and 75643/2014. The aggrieved revenue has come up in appeal. Briefly stated, the facts and circumstances of th....

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....of the aforesaid evidence confiscated the goods recovered and imposed fine. In an appeal preferred by Somani and others, the order passed by the adjudicating authority has been quashed. Challenging the aforesaid order passed by the learned Tribunal, the present appeal was filed. Mr. Bhardwaj, learned Advocate appearing for the revenue, drew our attention to a certificate dated September 11, 201....

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....ed that the certificate is a pointer to show that the gold bars could not have been of Indian origin. We find no merit in this contention for the following reasons: (a) The certificate talks about the capacity of the refinery in Siliguri, whereas the gold bars were purchased by Nand Kishore Somani from Saraf Jewellers of Kolkata. Therefore, the certificate can have no application to the facts of....