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Issues: Confiscation of gold lagadi, gold pieces, and guineas under Customs Act and Gold Control Act, imposition of personal penalties under Customs Act.
In this case, the appeals were filed against an order-in-original that involved the confiscation of 1 gold lagadi of foreign origin, six gold pieces, and 13 guineas, along with the imposition of personal penalties on the appellants under the Customs Act. The order also referred to the Gold Control Act, but that aspect was not discussed in this appeal. The search of the appellant's premises led to the discovery of the gold items, prompting show cause notices. The appellant claimed that the guineas were inherited and not smuggled, while the gold pieces were allegedly purchased from unknown individuals. After adjudication, the impugned order was passed. Regarding the confiscation of the six gold pieces, it was found that the Customs Act did not apply as there was no evidence of smuggling. The Gold Control Act provisions could apply, but since the nature of the gold was not proven to be smuggled, the confiscation was deemed unjustifiable. The confiscation of the 10g gold lagadi was not challenged under the Customs Act, so it was upheld. As for the 13 guineas, the appellant argued that their possession was legal under the Gold Control Act and that they were not recently brought into India. The guineas were claimed to be kept for religious purposes, and it was contended that there was no proof of them being smuggled. The appellants stated that the guineas were inherited and not new, dating back to King George VI's era. Due to lack of evidence proving them as new or smuggled, the guineas were not subject to confiscation under the Customs Act. Regarding the personal penalties, the penalty on Smt. Sheelaben was set aside as her involvement was related to the possession of guineas, which were not confiscated. However, Shri Ketan admitted to purchasing foreign marked gold, making him liable for a penalty under the Customs Act. His penalty was reduced from Rs. 10,000 to Rs. 7,500 considering the circumstances. In conclusion, the appeals were disposed of with the confiscation of the gold lagadi sustained, the guineas not liable for confiscation, and the penalty on Shri Ketan reduced.
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