2021 (12) TMI 915

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....Kumar, Deputy Commissioner (AR) for the respondent ORDER This appeal of Ashuram Modaji Modi against order-in-appeal no. MUM-CUSTM-PREV-APP-537 & 538/2020-21 dated 9^th November 2021 of Commissioner of Customs (Appeals), Mumbai - III brings the dispute before us for the second time. On the former occasion, owing to dismissal of their appeal by the first appellate authority on the ground of no....

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....vember 2017 yielded 29 pieces of gold bars / coins with foreign marking weighing 4688.74 gms, gold bars with Indian marking weighing 2531.08 gms, silver weighing 200 gms and Indian currency amounting to Rs. 1,13,19,000/-. It is seen from the records that the investigating authority had released gold bars with foreign marking weighing 2000 gms as well as the entirety of gold bars of Indian marking ....

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....first appellate authority on 28th November 2019, they had been permitted to file the supporting documents and which was done on 3rd December 2019. It is the contention of Learned Counsel that the first appellate authority had failed to take these documents into consideration while dismissing their appeal. 5. We have heard Learned Authorized Representative who submits that, under section 123 of ....

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....light of the claim that licit possession of the remaining goods can be established on the basis of these documents, it would be only be appropriate for these to be scrutinized. 7. To enable that course of action, we set aside the impugned order and remand the matter back to the original authority for further disposition of the seized goods and Indian currency in accordance with the provisions o....