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TMI Blog2023 (9) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... here he had purchased the gold. The CESTAT has held that the Invoices were produced while replying to the show-cause notice. Therefore, the Department could not investigate the authenticity of the Invoices. Admittedly, the invoices were available before passing the Order-in-Original. The Customs Department has all the authorized to summon and investigate into the matter. CESTAT is the last fact finding authority. Therefore, the CESTAT ought to have satisfied itself with regard to authenticity of Invoices before pronouncing judgment on the appeal. In that view of the matter, it is deemed appropriate to remit the matter to the file of CESTAT with a direction to record its satisfaction with regard to the authenticity of invoices by calling ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to consider the defence of the Notice, had not doubted or disputed the authenticity of the Tax Invoices and had only held that they were not sufficient evidence to prove licit import on payment of customs duty as required in terms of Section 123 of the Customs Act, 1962? 3. Whether the Hon ble Tribunal is correct in not following the judicial precedents with respect to inapplicability of Section 123 of the Customs Act, 1962 in the facts and circumstances of the case where the gold was not seized by the Customs Officers under the Customs Act, 1962? 2. Heard Shri. M.S. Nagaraja, learned Advocate for the appellant-assessee and Shri. Jeevan J. Neeralgi, learned AGA for the Revenue. 3. Learned Advocate for the assessee submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the CESTAT and contended that the CESTAT has noticed that the assessee had produced the invoices for having purchased gold from the aforesaid Jewellers. However, the CESTAT has erroneously held that the appellant had not named the Jewellers in his statement and that the invoices were brought on record for the first time while replying to the show-cause notice and therefore, the Department could not investigate with regard to authenticity of the invoices. 5. Shri. Nagaraja further submitted that the Department has all the power and authority to summon and examine any Jewellers. The invoices were presented before the Additional Commissioner of Customs. Without causing any enquiry, the Additional Commissioner of Customs has ordered for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had purchased the gold. The CESTAT has held that the Invoices were produced while replying to the show-cause notice. Therefore, the Department could not investigate the authenticity of the Invoices. 10. Admittedly, the invoices were available before passing the Order-in-Original. The Customs Department has all the authorized to summon and investigate into the matter. CESTAT is the last fact finding authority. Therefore, in our considered view, the CESTAT ought to have satisfied itself with regard to authenticity of Invoices before pronouncing judgment on the appeal. In that view of the matter, we deem it appropriate to remit the matter to the file of CESTAT with a direction to record its satisfaction with regard to the authenticity of in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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