2026 (7) TMI 266

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....kroborty, Authorized Representative ORDER PER SHRI R.MURALIDHAR: The appellant was intercepted at the Imphal International Airport and was found to be wearing gold bangle as an ornament and was also found to be wearing some gold rings, which were not properly manufactured jewellery. On the ground that they could be gold of foreign origin, the goods were seized. After due process, the Adju....

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.... the effect that the seized gold is of foreign origin. She further submits that at the time of personal hearing the appellant had taken a clear stand that this jewellery was purchased by him under proper GST invoice. He had sought some time to produce the copy of the invoice. However, without this opportunity being given to the appellant, the Adjudicating Authority finalized the order in original.....

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....m the date of personal hearing, no such documents were produced by the appellant. He has produced the copies of the invoice only before the Commissioner (Appeals) which shows that these are not genuine invoices. Therefore, he prays that the appeal may be dismissed. 4. Heard both sides. Perused the appeal papers. 5. After going through the factual dealings I find that admittedly the appellant....