2022 (12) TMI 625

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.... K. Pandey, Adv. And Mr. Dip Chanda, Adv. for the respondent. ORDER The Court This appeal filed by the revenue under Section 129B of the Customs Act, 1962 is directed against the order dated 26th February, 2020 passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Regional Bench, Kolkata (the Tribunal) in Customs Appeal No.C/75454/2016-DB. The revenue has raised the followi....

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....llant/department and Mr. Dhiman Roy, learned counsel assisted by Mr. H. K. Pandey and Mr. Dip Chanda, learned Advocates for the respondent. The issue before the Tribunal was whether the gold said to have been seized from the respondent was contraband or smuggled goods. The learned Tribunal framed three issues for consideration : (i) "Whether the Revenue established the existence of reasons to b....

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....d and Silver Pvt. Ltd. and the total price of the goods was Rs.54,18,300/- and he paid the same by account payee cheque dated 19th September, 2014, drawn on State Bank of India, Mangaldeep Branch, Siliguri. Further, the tribunal recorded that the said person had stated that he was tortured and coerced by the officers of DRI, Siliguri to sign a statement typed in English without knowing its content....