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Issues: Contesting correctness of impugned order regarding confiscation of foreign origin gold, Indian origin remolten gold, ornaments, and motorcycle, imposition of personal penalties.
Analysis: 1. The appellants contested the correctness of the impugned order, where the Commissioner (Appeals) affirmed the order-in-original regarding the confiscation of foreign origin gold, Indian origin remolten gold, ornaments, motorcycle, and imposition of personal penalties. The appellants were intercepted along with a motorcycle, and various items were recovered from them, including foreign origin gold and Indian origin remolten gold. The appellants did not dispute the recovery of these goods, but argued against the absolute confiscation ordered by the authorities below. 2. The Tribunal noted that the import of foreign origin gold biscuits/jewelry had been allowed by the Government, so absolute confiscation of the foreign origin gold was not justified. The appellants were allowed to redeem the goods on payment of a redemption fine. The Indian origin remolten gold and gold ornaments could not be legally confiscated as their possession was not prohibited by law. The mere non-accountability of these items did not warrant confiscation under Section 110 of the Act. 3. The Tribunal found that the confiscation of the motorcycle was wrongly ordered as it belonged to another person, Shri Amit Kumar, who was not given any notice before the confiscation. Therefore, the order for confiscation of the motorcycle was set aside. Additionally, the personal penalties imposed on both appellants were reduced to Rs. 10,000 each, considering the facts and circumstances of the case. 4. In conclusion, the impugned order was modified, allowing the redemption of goods upon payment of a fine, setting aside the confiscation of Indian origin remolten gold and ornaments, and overturning the confiscation of the motorcycle due to lack of notice to the owner. The personal penalties were reduced for both appellants. The appeals were disposed of accordingly with consequential relief, as per law.
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