The Customs Authority failed to discharge their obligation to prove that the gold in question is of foreign marking or smuggled one
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has determined that gold cannot be confiscated without concrete proof of foreign marking or smuggling. The case involved Shri Ravindra Soni, proprietor of M/s M.M. Jewels, and his employee, Shri Laxman Soni. M/s M.M. Jewels, a Kolkata-based business dealing in gold…
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