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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
P.K. Choudhary, J
Chandra Prakash – Appellant
Versus
Commissioner of Customs, Lucknow – Respondent
| Table of Content |
|---|
| 1. facts of gold seizure and proceedings leading to confiscation. (Para 1 , 2 , 3 , 4 , 5 , 6 , 7 , 8 , 9) |
| 2. appellant's and revenue's conflicting submissions. (Para 10 , 11) |
| 3. admissibility of section 108 statements examined. (Para 12 , 13 , 14) |
| 4. hearsay statement inadmissible without corroboration; call records insufficient. (Para 15 , 16 , 17 , 18 , 19 , 20 , 21) |
| 5. distinguishing prior judgments on evidence. (Para 22 , 23) |
| 6. section 123 burden not met absent proof of foreign origin. (Para 24 , 25 , 26) |
| 7. confiscation set aside; gold released on restitution. (Para 27 , 28 , 29 , 30) |
P. K. CHOUDHARY:
The present appeal has been filed by the Appellant assailing the Order-in-Appeal No.173-CUS/APPL/LKO/2025 dated 30.05.2025 passed by the Ld. Commissioner (Appeals) Customs, CGST & Central Excise, Lucknow by which the appeal filed by the present Appellant has been rejected and the Order-in-Original No.146/ADC/2023-24 dated 15.02.2024 passed by the Additional Commissioner, Customs (P) Commissionerate, Lucknow has been upheld. By the said Order-in-Original No.146/ADC/2023-24 dated 15.02.2024, the learned Additional Commissioner ordered for absolute confiscation of 04 bars
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