CESTAT Hyderabad sets aside gold confiscation order as Assessee discharges Burden of Proof

Rayapudi Rajasekhar Vs Commissioner of Central Tax Vijayawada (CESTAT Hyderabad)

The case of Rayapudi Rajasekhar Vs Commissioner of Central Tax Vijayawada revolves around the alleged smuggling of gold and the subsequent legal battle over the confiscation of the gold by customs authorities. The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Hyderabad recently set aside the confiscation order, providing a significant precedent in cases involving the seizure of gold and the application of Section 123 of the Customs Act.

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