9911796707
TMI Blog1995 (7) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Order-in-Original No. 13/Cus/2990, dated 31-7-1990 passed by the Additional Collector of Central Excise & Customs, Pune, so far as it relates to ordering absolute confiscation of one gold chip (pendant) of purity of 999.9 under Section 111(d) of the Customs Act. It may be observed that proceedings were also initiated under the provisions of the Gold (Control) Act, which have been separately ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an be raised as to the smuggled nature particularly when other items having some markings, have been taken as not falling within the purview of the Customs Act. He submits that therefore irrespective of the fact whether confiscation can be ordered without seizure under the Customs Act, the department having failed to establish the smuggled nature, the order of confiscation under the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not been done here. Hence presumption under Section 123 of the Act would not stand attracted and the department has to prove the smuggled nature of the goods. From the finding portion of the order of the Additional Collector, it appears that he has based his conclusion only on the purity as certified by the Mint. Mere high purity by itself would not be a ground for basing the conclusion of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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