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Case Law Details

Case Name : Shri Balwant Raj Soni Vs Commissioner of Customs (Preventive) (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 75414 of 2022
Date of Judgement/Order : 18/05/2023
Related Assessment Year :
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Shri Balwant Raj Soni Vs Commissioner of Customs (Preventive) (CESTAT Kolkata)

CESTAT Kolkata held that gold bars/ pieces cannot be proved to be smuggled merely relying on the retracted statements without any other corroborative evidence. Accordingly, confiscation unjustified.Please become a Premium member. If you are already a Premium member, login here to access the full content.

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