2020 (8) TMI 553

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....ellant : Mr. Paramartha Datta, Advocate For the Respondent : None ORDER (Akil Kureshi, CJ) This appeal is filed by the Customs Excise & Service Tax Appellate Tribunal to challenge the judgment dated 6th January, 2020. Following questions are presented for our consideration: "(a) Whether the CESTAT correctly interpreted the provision of section 11 of the Customs Act, 1962 read ....

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....rect decision of the Appellate Authority dated 11.10.2018 upholding the judgment dated 26.04.2018? (e) Whether the CESTAT correctly interpreted the provision of section 123 of the Customs Act, 1962 when the respondent No. 1 had been caught red handed by the CISF officers/staff of Agartala Airport, while respondent No.-1 was carrying 18 Nos. of gold bangles wearing on both of her arms on 2....

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....e initial statement of the appellant no.1 as sole evidence. They have not verified the contents of the said statement with corroborative evidence. In so far it was contended in the said statement that the appellant was frequently travelling by Flights and they are habitual Smugglers. But no verification was conducted in support of the said statement. On the contrary, after analyzing other statemen....

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....tial statement and have not examined the details thoroughly. They have not investigated even the Invoices submitted by the appellants with the proper local authorities. In such situation, the seizure of gold bangles worn by the Appellant No.1, cannot be sustained.   (12) It is significant to note that the entire case is made out on the basis of statement dated 23.06.2017 of ....