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TMI Blog2004 (9) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... operation, the following goods were recovered from the shop premises : 1. One cut piece of primary gold biscuit weighing 54.800 gms. Valued at Rs. 24,000/- of foreign origin having marking RAND REFINERY LTD., SOUTH AFRICA ; 2. One cut piece of primary gold weighing 59.900 gms valued at Rs. 26,188/- with JD Marking ; 3. Two small cut pieces of primary gold weighing 3.550 gms. Valued at Rs. 1552/-; 4. Indian currency of Rs. 1,50,000/-. 2.During the search operation conducted in the residential premises of Shri Gunvantrai Seth, proprietor of M/s. Babulal Co., Shri Gunvantrai Seth -voluntarily produced before the officers conducting search the following five gold Biscuits : 1. Gold biscuits - 3 numbers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd also confiscated of Rs, 1,50,000/- as sale proceeds of smuggled gold biscuits of foreign origin and also imposed penalty as mentioned in the order. [16] 5.The appellants preferred the appeal before the Commissioner (Appeals) of Central Excise Customs, BBSR. The Commissioner (Appeals) allowed the appeal filed by Shri Hitesh Seth and M/s. Babulal Co. and release the cash as sale proceeds but rejected the appeal filed by Shri Gunvantrai Seth. Hence the present appeal. 6.Heard Shri P.R. Biswas, ld. Consultant for the appellants and Shri J.R. Madhiam, ld. JDR for the Revenue. 7.Shri Biswas submits that the basic defence in this case is that there could not be any reasonable belief on the part of the proper officer that the gold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants may kindly be rejected. 9.It is admitted by the appellants that the gold which was recovered from the residential and business premises of the appellants, was of foreign origin. The gold biscuits have inscriptions of foreign origin and it has not been disputed by the appellants. In the present case, the burden of proof was on the appellants to prove that the seized gold was acquired/purchased by him from legal authority or through legal method. Shri Gunvantrai Seth has produced a Invoice No. 283 to prove the legal acquisition of the seized gold. I do not find that it is sufficient to prove in respect of the legal acquisition of the seized gold by Mr. Seth. Mere submission of Invoice is not sufficient. Mr. Seth has to prove that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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