Smuggling - Foreign Origin Gold Bars - It is also surprising ...

Case Laws Customs

December 12, 2020

Smuggling - Foreign Origin Gold Bars - It is also surprising that even though the Revenue is believing and relying upon the initial statement of Shri Karan Soni (employee who were carrying gold), detailing the name and address of the persons at Kolkata from whom the gold in question was received by him, they have not bothered to make any investigation at their end. There is no explanation coming from the Revenue for the said lapse on their part - Once the names of the alleged supplier of the goods were disclosed, it was the duty of the Department to approach them and to investigate at their end so as to collect the evidence and to corroborate the statement - Order of confiscation and penalty set aside - AT

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Smuggling - Foreign Origin Gold Bars - It is also surprising ...

Case Laws Customs

December 12, 2020

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