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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Ashok Jindal, Judicial Member, K. Anpazhakan, Technical Member
Rajendra Roy – Appellant
Versus
Commissioner of Customs – Respondent
| Table of Content |
|---|
| 1. application of s.123 burden of proof regarding gold smuggling. (Para 12 , 13) |
| 2. requirements for evidence under s.121 to confiscate currency. (Para 14 , 15) |
| 3. final adjudication on penalties and disposal of property. (Para 16 , 17 , 18) |
FINAL ORDER NOs. 75615-75616 / 2026 DATE OF HEARING: 30.03.2026 DATE OF DECISION: 20.05.2026 ORDER: [PER SHRI K. ANPAZHAKAN]
The present appeals have been filed against the Orders-in-Appeal Nos. KOL/CUS(PORT)/AKR/757- 760/2021 dated 07.10.2021 whereby the Ld. Commissioner of Customs (Appeals), 3rd Floor, Custom House, 15/1, Strand Road, Kolkata – 700 001, has, inter alia, upheld the demands confirmed against the appellants herein in the Order-in-Original No.
02/ADC(P)/CUS/WB/19-20 dated 08.07.2020.
1.1. Since both these appeals have arisen out of a common order and involve a common issue, they are heard together and disposed of by this common order. 2. The facts of the case are that on 25.06.2018, Officers of the Divisional Preventive Unit (DPU), Barasat Customs Division searched the workshop premises of M/s. Tarak Nath Metling House located at the 2nd Floor of the premises at 5/1, Ram Kumar Chandra Lane, Kolkata – 700 007. During the
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