Case Law Details
Case Name : Commissioner of Customs Vs Prabhash Kumar Jalan (CESTAT Kolkata)
Related Assessment Year :
Courts :
All CESTAT CESTAT Kolkata
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Commissioner of Customs Vs Prabhash Kumar Jalan (CESTAT Kolkata)
Conclusion: Since he confiscated gold was not of Foreign origin and smuggled into India and the confiscated Indian Currency which had been claimed by assessee was not established or proved to be the sale proceeds of smuggled Gold, therefore, the order was passed to release the 6 pcs confiscated gold bars and Indian Currency to assessee being the rightful owner of the goods.
Held: Customs Off
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