CESTAT Order Set Aside for Ignoring Changed Stand on Ownership

Commissioner of Customs (Preventive) Lucknow Vs Rajesh Kumar (Allahabad High Court) The Allahabad High Court allowed the revenue’s appeal and set aside the CESTAT order after finding that the Tribunal failed to properly examine a material change in the respondent’s stand and relied on documents produced for the first time at the appellate stage. The Court noted that before the adjudicating authority and the Commissioner (Appeals), the respondent had denied ownership of the seized gold, but before the Tribunal, he claimed ownership by filing new documents such as invoices and a family settl...