Appellant proved ownership of gold bars through valid invoices, ...

Appellant proved gold ownership; Revenue failed to establish smuggling. Hearsay inadmissible without corroboration. Case based on assumptions, not evidence. Penalty set aside.

Case Laws Customs

July 11, 2024

Appellant proved ownership of gold bars through valid invoices, discharging initial onus. Revenue failed to establish invoices unrelated to seized gold, lacking inquiry into consideration paid. Foreign origin and smuggled nature of gold not conclusively established beyond relying on Appellant's statements, which were hearsay. Lack of corroborative substantive evidence renders hearsay inadmissible. Revenue's case based on presumptions and assumptions instead of substantive evidence. Since gold not liable for confiscation, penalty u/s 112(b) on Appellant set aside. Appeal allowed.

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Appellant proved ownership of gold bars through valid invoices, ...

Appellant proved gold ownership; Revenue failed to establish smuggling. Hearsay inadmissible without corroboration. Case based on assumptions, not evidence. Penalty set aside.

Case Laws Customs

July 11, 2024

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