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Issues:
1. Seizure of gold from two individuals at the land customs station. 2. Claim of ownership of the gold by the present Appellant. 3. Retraction of statements by the individuals from whom the gold was recovered. 4. Admissibility of statements under Section 108 of the Customs Act. 5. Denial of receiving gold by the intended recipient. 6. Imposition of penalties and confiscation of gold. Analysis: 1. The case revolves around the seizure of gold from two individuals at the land customs station, who admitted to concealing the gold in their rectum and disclosed that they were acting under the instruction of the present Appellant. The individuals never retracted their statements made to customs officers during the recovery of gold. The investigation revealed the gold's origin and the instructions given by the Appellant. 2. The Appellant claimed ownership of the gold, stating it was intended for making ornaments and was of Indian origin. However, the intended recipient denied receiving the gold for such purposes. The Appellant's claim was made only in response to the show cause notice, not during the initial investigation, raising doubts about the credibility of the claim. 3. The individuals from whom the gold was recovered retracted their statements only in response to the show cause notice, not during the initial recovery process. They did not challenge the findings of the adjudicating Authority or appeal against the penalties imposed, unlike the present Appellant who pursued the issue of gold ownership and penalty imposition. 4. The statements made under Section 108 of the Customs Act by the individuals were deemed admissible in evidence, following the precedent set by the Hon'ble Supreme Court. These statements played a crucial role in establishing the connection between the individuals, the Appellant, and the seized gold. 5. Despite the Appellant's claim that the gold was meant for the intended recipient, the recipient denied receiving the gold for making ornaments. This contradiction raised doubts about the legitimacy of the Appellant's claim and the intended purpose of the gold. 6. Considering the circumstances, including the lack of retraction by the individuals from whom the gold was recovered, the Appellant's delayed claim of ownership, and the denial by the intended recipient, the Tribunal found no grounds to set aside the impugned orders. As a result, the Appeals filed by the Appellant were dismissed, upholding the penalties and confiscation of the gold. This detailed analysis of the judgment highlights the key issues, arguments presented by both parties, legal principles applied, and the Tribunal's decision based on the facts and circumstances of the case.
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