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Confiscation of gold set aside due to non-recording of statement of relevant person
Case Law Details
- Case Name
- Jyoti Jewellers Vs C.C.-Ahmedabad (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Jyoti Jewellers Vs C.C.-Ahmedabad (CESTAT Ahmedabad)
CESTAT Ahmedabad held that confiscation of gold set aside due to non-recording of any statement of the relevant person coupled with finding of department being based on assumption and presumption.
Facts- On information, an Angadia firm was intercepted on 16.11.2013 and 2 pieces of 1Kg each of gold were found in his possession. While one was released after detention and belonged to another party. The second one belonging to M/s. Jyoti Jewellers (the present appellant) and which was moved for job work to M/s. M.H. Karbawala & Co, Mumbai un...
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