The Customs, Excise and Service Tax Appellate Tribunal, Allahabad Bench, has held that mere reliance on an uncorroborated statement—especially when based on hearsay—cannot establish the smuggled nature of gold, setting aside confiscation and penalty proceedings against an individual. The bench of P.K. Choudhary (Judicial Member) allowed the appeal overturning the orders of the adjudicating authority…
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HomeIndirect TaxesHearsay Statement Alone Can’t Prove Gold Smuggling: CESTAT Orders Release of Seized...
Hearsay Statement Alone Can’t Prove Gold Smuggling: CESTAT Orders Release of Seized Gold
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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