9911796707
TMI Blog1997 (8) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... from Hissar to Karanpur. The respondent was searched and from his person was found four gold biscuits, two from his left socks worn with the shoes and tied with plastic tape; marked in circle PMAP and inside SUISSE-10 Tolas 999.0 ESSAYEUR Fondeur, and another two with the same gold biscuits was recovered from right foot marked in circle credit 999.0 SUISSE and 10 TOLAS ESSAYEUR FONDEUR. The total weight of each gold biscuit was 116.650 gms. and purity of 24 cts. In this way the total weight of four biscuits was 466.600 gms., 40 tolas estimated at Rs. 1,86,000/-. The statement of respondent was also recorded, who explained that he had purchased the same from one Shri Om Prakash Soni. In the statement, to a particular question, he stated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough Customs officers. He stated that his signatures were obtained under duress on wrong statements and panchnama. All these details have been alleged in the show cause notice. However, the show cause notice stated that the statement cannot be accepted and they were called upon to explain as to why gold should not be confiscated under Sections 111(d), 111(b) of the Customs Act and as to why they should not be penalised under Section 112 of the Act. In reply to the show cause notice, the respondent again reiterated that he had purchased the legally imported from Shri Bega Ram and relied on the affidavit filed by him and to the documents. However, the adjudicating authority did not accept the pleas. He ordered for confiscation. He has almos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore, the appellants or the person carrying the gold is also not required to keep any transport voucher or any document showing legal import of the gold and, therefore, even if it is held that the appellant did not submit the Baggage Receipt, copy of the passport of Shri Bega Ram at the time of seizure of gold, the seizure was illegal without giving any opportunity to the appellant to produce the legal document. Ld. Collector has observed that without considering the Baggage Receipt, copy of Passport affidavits of appellants and the statement of Shri Om Prakash Soni, the show cause notice dated 16-7-1993 was issued which was duly replied to by the notices. She also observed that it was specifically maintained that to prove that the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e grounds in appeal memo made out by the revenue. He has made out furnished copy of the translation and the Panch statements and order-in-original. He stated that the respondent did not state at the time of recording the statement, that he had given the receipt and that he has purchased from Shri Bega Ram. His initial statement is correct and subsequent affidavit of Shri Bega Ram and the respondent is an after thought, which should not be accepted. He also pointed out that the respondent ought to have cross-examined the Panch witnesses to show that he had made the statement pertaining to the acknowledge receipt and having purchased gold from Shri Bega Ram. He also pointed out that there was discrepancy in the description of marks on the gol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jection if the application of the accused for discharge is accepted. Based on the written submission of the department, the Special Judicial Magistrate (Economic Offences) Rajasthan, Jaipur has discharged the accused by his order dated 12-3-1997 under offence, charged under Section 135(1)(i) of the Customs Act, 1962. In this appeal the revenue has taken a ground that the respondent has not proved that the gold is not a smuggled one. In this regard, reliance has been placed on the baggage receipt. I notice that the revenue has incorrectly stated this fact, as the photocopy of the Panchnama placed before me clearly shows the marking tally. There is no such discrepancy between the marking on the baggage receipt with that of the marking on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) that once the case against Shri O.P. Soni had been dropped, nothing remained against the case is also a correct observation. The respondent had clearly given the name of Shri O.P. Soni. The Customs Officers immediately approached Shri O.P. Soni and searched his premises and immediately Shri O.P. Soni explained that the gold sold to the respondent was a legal gold imported by Shri Bega Ram. Therefore, even on the basis of the allegation made in the show cause notice, no case has been made out against the respondent. Therefore, the Collector has rightly allowed the respondent s appeal. I have gone through the individual grounds made out in the appeal and I do not find any merits in the same. In that view of the matter, I confirm the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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