Case Law Details
Case Name : Anshul Jain Vs Commissioner of Customs (CESTAT Allahabad)
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All CESTAT CESTAT Allahabad
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Anshul Jain Vs Commissioner of Customs (CESTAT Allahabad)
CESTAT Allahabad held that legal ownership and acquisition of gold proved via documentary evidence on the other hand, the Department has not been able to provide any iota of evidence to show that the seized gold bar was smuggled. Thus confiscation under Section 121 Customs Act is unsustainable
Facts- DRI received specific intelligence that M/s Mahalaxmi Jewel Exports (Proprietor Shri Prem Sagar Arora) is misusing the EOU Scheme by misdeclaring
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