{"id":264,"date":"2025-12-15T12:56:34","date_gmt":"2025-12-15T12:56:34","guid":{"rendered":"https:\/\/srilaw.com\/blog\/?p=264"},"modified":"2025-12-15T12:56:35","modified_gmt":"2025-12-15T12:56:35","slug":"shiva-shakthi-bullions-thrissur-vs-joint-commissioner-of-customs-customs-preventive-commissionerate-kochi-order-in-appeal-coc-custm-prv-app-518","status":"publish","type":"post","link":"https:\/\/srilaw.com\/blog\/?p=264","title":{"rendered":"Shiva Shakthi Bullions, Thrissur Vs Joint Commissioner of Customs \/ Customs Preventive Commissionerate, Kochi \u2013 Order In Appeal COC \u2013 CUSTM \u2013 PRV \u2013 APP \u2013 518 \u2013 519 \u2013 2024 \u2013 25 dated 06.12.2024 &#8211; Appeal A No. 10 \/CUS \/ CHN \/ 2021 of Shiva Shakthi Bullions allowed. Order In Original No. 70\/2021 \u2013 22 CUSTOMS (PREV) dated 30.09.2021 quashed. Gold bars and pieces released (by value), penalty of Rs. 1.0 Lakh set aside and seized cash released. Department Appeal No. 02\/CUS\/CHN\/2022-D rejected. Refund Sanction No. 04\/2025 passed by Office of Commissioner of Customs (Preventive) \/ Central Board of Indirect Taxes and Customs."},"content":{"rendered":"\n<p>Commissioner (Appeals), Central Tax and Central Excise, Central Board of Indirect Taxes and Customs admitted the Appeal filed by Shiva Shakthi Bullions against the Order In Original No. 70\/2021\u201322 CUSTOMS (PREV) dated 30.09.2021 and the Order In Original is quashed. The Order made an absolute release of 1000.000 gms of gold bars and 1748.900 gms and set aside the penalty imposed.<\/p>\n\n\n\n<p>Joint Commissioner of Customs \/ Customs Preventive Commissionerate, Kochi preferred an Appeal No. 02\/CUS\/CHN\/2022-D against the Order In Original No. 70\/2021 \u2013 22 CUSTOMS (PREV) dated 30.09.2021 in which the cash seized was released. This Appeal of the Department was also rejected in the Order In Appeal COC\u2013CUSTM\u2013PRV\u2013APP\u2013518\u2013519\u20132024\u201325 dated 06.12.2024.\u00a0<\/p>\n\n\n\n<p>Ref : <a href=\"https:\/\/srilaw.com\/Order In Original.pdf\">Order In Original<\/a><\/p>\n\n\n\n<p>Ref : <a href=\"https:\/\/srilaw.com\/Order In Appeal 518 - 519 2024 - 25.pdf\">Order In Appeal 518 &#8211; 519 2024 &#8211; 25<\/a><\/p>\n\n\n\n<p>Ref : <a href=\"https:\/\/srilaw.com\/Refund Order.pdf\">https:\/\/srilaw.com\/Refund Order.pdf<\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Commissioner (Appeals), Central Tax and Central Excise, Central Board of Indirect Taxes and Customs admitted&hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/srilaw.com\/blog\/index.php?rest_route=\/wp\/v2\/posts\/264"}],"collection":[{"href":"https:\/\/srilaw.com\/blog\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/srilaw.com\/blog\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/srilaw.com\/blog\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/srilaw.com\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=264"}],"version-history":[{"count":1,"href":"https:\/\/srilaw.com\/blog\/index.php?rest_route=\/wp\/v2\/posts\/264\/revisions"}],"predecessor-version":[{"id":265,"href":"https:\/\/srilaw.com\/blog\/index.php?rest_route=\/wp\/v2\/posts\/264\/revisions\/265"}],"wp:attachment":[{"href":"https:\/\/srilaw.com\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=264"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/srilaw.com\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=264"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/srilaw.com\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=264"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}