2004 (6) TMI 447

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..... ]. These appeals are directed against a common order passed by the Commissioner of Customs. Hence heard together. 2. Heard both sides. 3. The appeal of the main appellants M/s. Kirti Maganlal and Company is directed against the order-in-original passed by the Commissioner of Customs, Ahmedabad whereunder eight gold bars valued at Rs. 3,80,000/- have been subjected to absolute confiscatio .....

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..... irti Maganlal and Company to establish that the seized gold is not of smuggled nature. The Commissioner has observed that, out of 78 pieces of gold bars 70 pieces have been purchased by M/s. Kirti Maganlal and Company out of the gold legally imported by M/s. Corporation Bank. Hence, 70 pieces were ordered to be released. 5. As regards eight pieces, a similar defence regarding legal acquisition o .....

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..... hallan dated 13-1-98 to M/s. Anjalee Exim Pvt. Ltd. It is stated that, instead of producing delivery challan dated 13-1-98, by mistake the invoice No. IOB/0353/245/97-98, dated 16-1-98 of the same bank was produced and it led the officers to believe that the seized gold does not relate to the legally imported gold. 6. On going through the facts, it is obvious that, the gold under seizure does no .....

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