2025 (2) TMI 887

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...., Advocate Mr. Tapan Bhanja, Advocate. For the respondent: Mr. Mainak Bose, Sr. Advocate Mr. Neeraj Kumar Pandey, Advocate Mr. Shakeel Mohammed Akhter, Advocate. THE COURT: This appeal filed by the revenue under Section 130 of the Customs Act, 1962 (the Act) is directed against the order passed by the Customs, Central Excise and Service Tax Appellant Tribunal, East Zonal Branch, Kolkata in ITA....

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.... (iv) Whether the Learned Tribunal is required under the law to appreciate the documentary evidences before passing the order for release of gold to the respondent and also required to state what the wrong has been committed by the Adjudicating Authority by non-releasing the gold? (v) Whether the respondent has discharged their burden of proof in terms of Section 123 of the Customs Act or no....

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.... opinion of the Court, the learned Tribunal did not go into the facts and contentions raised by either sides. Upon remanding, the learned Tribunal had taken up the matter for consideration. 5. We find from the impugned order that the learned Tribunal has endeavoured to verify the genuineness of the challans submitted by the respondent and the respondent was directed to produce copies of the prece....

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....y the respondent. 6. Further, the same marks and numbers were also found to be available in the packing list issued by M/s. Brinks India Pvt. Ltd. at the time of release of the 14 kgs. of gold bars to the respondent. Therefore, the learned Tribunal came to the prima facie conclusion of correlation between the 4 kgs. of gold bars purchased by them from HDFC Bank Ltd. and the gold seized by the off....