Case Law Details
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 Imphal Airport, in the possession of Antony Philip and Jochan Michael. Despite claims that the statements were made under duress and without proper following of procedures under Section 108 of the Customs Act, 1962, the tribunal ruled that the origin of the gold biscuits and the failure to provide invoices substantiated the Customs Department’s actions.
Conclusion: In upholding the confiscation and penalties, CESTAT Kolkata sent a clear message about the seriousness of illegal gold importation. Despite errors in the process, the fundamental facts of the case were clear: the gold biscuits were of foreign origin, and the appellants could not prove otherwise. This verdict reinforces the importance of providing legitimate documentation in customs proceedings, and the potential consequences for those who fail to do so.
FULL TEXT OF THE CESTAT KOLKATA ORDER
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