9911796707
|
Home
Issues involved: Confiscation of gold biscuits with foreign markings, personal penalties imposed under Section 112(b) of Customs Act, 1962.
Summary: The Appellate Tribunal CEGAT, Kolkata disposed of four appeals arising from the same impugned Order of the Commissioner of Customs, Patna, which involved the absolute confiscation of 16 pieces of gold biscuits with foreign markings and a truck, along with personal penalties imposed on various individuals under Section 112(b) of the Customs Act, 1962. The Customs Officers intercepted a truck loaded with wheat, where two packets containing foreign gold biscuits were found. The individual present in the truck confessed to the possession of the gold biscuits, attributing ownership to another individual. Post-seizure investigations revealed that the gold biscuits were legally purchased from M/s. Chauhan Zevares Pvt. Ltd., with documentation supporting the purchase. Further inquiries confirmed the origin of the gold biscuits from a specific importer. The appellants were served with a show cause notice for confiscation of the gold biscuits and the truck, leading to the impugned Order by the Commissioner. During the proceedings, the appellants argued that the rejection of their documentary evidence was unjustified, citing discrepancies in the description of the gold and emphasizing the standard practices in the gold trade. After considering the arguments from both sides, the Tribunal found that the discrepancies highlighted by the adjudicating authority were not substantial, and the evidence presented by the appellants sufficiently established the legal purchase of the gold biscuits. The Tribunal referenced previous cases to support its decision. Consequently, the Tribunal set aside the confiscation of the gold biscuits and the truck, as well as the imposition of personal penalties, granting relief to the appellants based on the evidence presented and the established chain of transactions.
|
