Case Analysis: Burden of Proof in Customs Law – Commissioner of Customs vs. Rajendra Kumar Damani

Commissioner Of Customs (Preventive) Vs Rajendra Kumar Damani @ Raju Damani (Calcutta High Court) The case at hand involves an appeal by the Commissioner of Customs (Preventive) challenging the order of the Customs Excise and Service Tax Appellate Tribunal, Kolkata (Tribunal). The Tribunal had allowed the appeal filed by the respondent and other connected appeals, contending that the gold in question was derived from old jewelry purchased in cash, and therefore not subject to confiscation. Additionally, the Tribunal held that the cash recovered from the respondent and others couldn’t be ...