Case Law Details
Case Name : Subham Verma Vs Commissioner of Customs (Port) (CESTAT Kolkata)
Appeal Number : Customs Appeal No. 79455 of 2018
Date of Judgement/Order : 29/08/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Kolkata
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Subham Verma Vs Commissioner of Customs (Port) (CESTAT Kolkata)
CESTAT Kolkata held that onus cast on appellant u/s 123 not having been discharged, hence concluded that contraband gold smuggled from a third country of origin is liable to absolute confiscation.
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