No Substantial Question of Law in Customs Gold Seizure Case: Orissa HC Dismisses Revenue Appeal

Commissioner of Customs (Preventive) Vs Satish Kumar Subudhi (Orissa High Court)

Orissa High Court dismissed the Commissioner of Customs’ appeal under Section 130 of the Customs Act, holding that no substantial question of law arose as the Tribunal had rightly found the respondent had discharged the burden under Section 123 by proving legal ownership of the seized gold biscuits.

The appeal was filed by the Commissioner of Customs (Preventive), Odisha, against the Final Order dated January 4, 2024, of the Appellate Tribunal, which had set a

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