JUDGMENT :

1. This appeal filed by the revenue under Section 130(1) of the Customs Act, 1962 (the Act) is directed against the order passed by the Customs, Excise & Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata dated 31st December, 2021.

2. The revenue has raised the following substantial questions of law for consideration:

(i) Whether the Learned Tribunal erred in law in not holding that the statements recorded by the DRI officials while examining him on 10.06.2019 and 11.06.2019, wherein Ashok Kumar Jalan had clearly stated about the smuggling business of gold?

(ii) Whether the Learned Tribunal erred in law in not holding that the statements of the Noticee No. 1 i.e. Rajendra Kumar Damani was voluntary, while giving credence to the Noticees submission that they were retracted. The statements made by Noticee No. 1 on 07.08.2018, 08.08.2018, and 25.07.2019 were all in his own handwriting and in his vernacular, which indicates that the statements were all voluntary?

(iii) Whether the Learned Tribunal erred in law in not holding that the third statement, which is also in Rajendra Kumar Damani’s own handwriting and in his vernacular, is after the gap of almost a year, in whi