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TMI Blog1998 (8) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 11,84,550/- from the business premises of Shri D.R. Jain on 23-4-1997. Shri D.R. Jain disclosed that these 21 foreign marked gold biscuits were brought from Delhi by two persons viz. Shri Ashutosh Dubey and Shri Uchab Pradhan who were sitting there. Personal search of these two persons resulted in recovery of Railway tickets from Delhi to Jodhpur from Shri Ashutosh Dubey and one packet of red chilli powder from the pocket of Shri Uchab Pradhan. Shri Ashutosh Dubey disclosed that he had brought 10 foreign marked gold biscuits whereas Shri Uchab Pradhan stated that he had brought 11 foreign marked gold biscuits. Shri Dubey and Shri Pradhan did not have any documents showing legal acquisition/possession of the 21 foreign marked gold biscui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat there was an agreement between M/s. Jain Bullion, Jodhpur and M/s. Balaji Enterprises of Delhi about the dealings in gold. It was submitted that there was a certificate issued by M/s. ESS VEE Jewellers regarding the sale of 210 Ten Tola of Gold bars to M/s. ESS VEE Jewellers; that the gold was imported and cleared under Bill of Entry dated 14-2-1997 by M/s. VEE ESS Jewellers, Ramnagar, Delhi; that the duty on the gold was deposited under TR 6 Challan dated 17-2-1997; that M/s. ESS VEE Jewellers, Karol Bagh had sold 107 gold bars to M/s. Balaji Enterprises. 5. The ld. Counsel submitted that similar dealings were being done with M/s. MMTC. He drew our attention to the delivery challans dated 6-1-1997 and dated 10-1-1997 of M/s. MMTC; In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were manipulated and only an after-thought. He submitted that the adjudicating authority also stated that the documents were not proper and that the certificates given by M/s. VEE ESS Jewellers is more like a statement regarding sale than a bill of sale since it did not contain any serial number, no details regarding the amount due, weight, purity etc., nor does it contain the brand name or marking of foreign marked gold; that the burden was cast upon the applicant under Section 123 of the Customs Act, 1962 which they had not discharged. He, therefore, prayed that the Applicant may be directed to deposit the entire amount of penalty. 7. We have carefully considered the rival submissions. We note that various statements were recorded; var ..... X X X X Extracts X X X X X X X X Extracts X X X X
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