2025 (2) TMI 887

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant: Mr. Uday Shankar Bhattacharyya, 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 Tribu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....herefore the goods can be released on considering the same? (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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a direction to the Tribunal to consider certain aspects of the matter, as in the 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 submitte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd that the gold bars having mark/numbers as 4400493-96 were issued for job work by 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 kg....