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CESTAT upheld confiscation of foreign-origin gold biscuits despite error in recorded statement
Case Law Details
- Case Name
- Jochan Michael Vs Commissioner of Customs (Preventive) (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Jochan Michael Vs Commissioner of Customs (Preventive) (CESTAT Kolkata)
Introduction: In a landmark case, Jochan Michael Vs Commissioner of Customs (Preventive), CESTAT Kolkata upheld the confiscation of gold biscuits found to be of foreign origin. Despite an error in the recorded statement, the tribunal concluded that the mistake was not enough to vitiate the entire proceedings.
Analysis: The key to the case was the provenance of the gold biscuits, which were confirmed to be of foreign origin by the Assam Hallmarking Centre. The biscuits were discovered during screening at Im...
