Confiscation of gold set aside due to non-recording of statement of relevant person

Jyoti Jewellers Vs C.C.-Ahmedabad (CESTAT Ahmedabad)

CESTAT Ahmedabad held that confiscation of gold set aside due to non-recording of any statement of the relevant person coupled with finding of department being based on assumption and presumption.

Facts- On information, an Angadia firm was intercepted on 16.11.2013 and 2 pieces of 1Kg each of gold were found in his possession. While one was released after detention and belonged to another party. The second one belonging to M/s. Jyoti Jewellers (the present appellant) and which was moved for job work to M/s

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