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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
P. K. Choudhary, Judicial Member, P. Anjani Kumar, Technical Member
Commissioner of Customs (Preventive), Lucknow – Appellant
Versus
Gaurav Tiwari – Respondent
| Table of Content |
|---|
| 1. factual background of gold seizure and proceedings (Para 2 , 3) |
| 2. respondents argue no presumption of smuggling (Para 4 , 5) |
| 3. revenue challenges appellate reversal of confiscation (Para 6 , 8) |
| 4. no reasonable belief for seizure in town without markings (Para 9 , 11) |
| 5. statements require corroboration; burden not shifted (Para 10 , 12 , 13 , 14 , 15) |
| 6. appeals dismissed; no interference with appellate order (Para 16 , 17) |
P. ANJANI KUMAR:
These appeals are filed by Commissioner of Customs (Preventive) Lucknow against the impugned Orders-In-Appeal No. 222-224-Cus/Appl/LKO/2025 dated 04/07/2025 passed by Commissioner (Appeals), Customs, CGST & Central Excise, Lucknow.
2. Brief facts of the case are that on the basis of intelligence received to the effect that one person carrying foreign origin smuggled gold in a Maruti Suzuki Swift car bearing Registration No. DL 5CQ 9162 and would be travelling on 23.11.2023 towards Mathura from Delhi; when the vehicle was about to cross the toll plaza, the Officers of DRI apprehended the vehicle and Shri Gaurav Tiwari (Respondent No.1) was driving the vehicle. On search of the vehicle, 10 pieces of yellow metal weighing 4253.96 gram
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