2016 (2) TMI 930

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....DGEMENT The petitioner was found to be the owner of gold biscuits confiscated. The Customs Excise and Service Tax Appellate Tribunal (CESTAT) by its order dated 11th February, 2002 found, inter alia, as follows: "It is seen that the gold is one of the specified item under the provisions of section 123 of the Customs Act and as such the onus to prove that the same have been legally imported into....

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....overed from the possession of the second respondent were bearing markings as 'UBS Union Bank, Switzerland' 'Assayer Bonder' and one piece was having the markings as Swiss Bank Corporation of 'Tentolas- 999.0'. As such the question required to be decided in the present appeal is as to whether the biscuits recovered from the second respondents' possession and claimed to have been imported by M/s. MM....

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....as the markings appearing on the five biscuits of gold are different than 'credit swisse', the same has been held to be not covered by the documents produced by the respondents by the Addl. Commr. and in my views rightly so." The petitioner has impugned the said order inviting judicial review thereof in exercise of power under Article 226 of the Constitution of India. Mr. Chakrabarti, learned Adv....

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....at which point the gold biscuits became those which were not imported by MMTC in the consignment. Mr. Bharadwaj, learned Advocate appearing on behalf of the Customs Authority could not dispute the submissions made by Mr. Chakrabarti regarding requirement of law for description of mark to be given as appearing  on the item sold. He also could not demonstrate from the record at which point or ....