Section 123 of Customs Act not applicable without Material Evidence: CESTAT [Read Order]

Section 123 of Customs Act, 1962 was not applicable in this case, since it was not established that the gold was of foreign origin
By Aiswarya Krishnadas - On July 13, 2024 11:05 am - 3 mins read
CESTAT - CESTAT Kolkata - Section 123 Customs Act - Customs - Customs Act - Material Evidence - taxscan

The Coram of Ashok Jindal (Judicial Member) and K. Anapazhakan (Technical Member) of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ), Kolkata, held that Section 123 of the Customs Act, 1962, is not applicable without material evidence. The assessee was traveling in a van, he was intercepted by the Officers of Imphal…

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