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TMI Blog2006 (8) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... al premises of Sri Durga Prasad Agarwal and his sons Sri Bikash Kumar Agarwal Sri Trilok Kumar Agarwal and his sons Sri Bikash Kumar Agarwal Sri Trilok Kumar Agarwal were put to search by B.S.F. Officer on 25-8-2000, who recovered and seized 18 pieces of gold biscuits of foreign origin from a steel almirah placed in the room of Sri Bikash Kumar Agarwal. The same were handed over to Customs Officers on the next day i.e. 26-8-2000. In his statement, Sri Bikash Kumar Agarwal stated that the biscuits in question were brought by him from Bangladesh and were to be disposed of by his brother Bikash Kumar Agarwal. The statement given by Sri Bikash Kumar Agarwal was retracted by him immediately thereafter, alleging that the same was given under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ahmedabad. (iv) M/s. Gitanjali Gems Ltd., Ahmedabad has purchased said 510 pcs. of gold TT bars vide Delivery Note No. 264, dated 4-8-2000 of M/s. MMTC Ltd. (A Govt. of India Enterprises) (v) M/s. MMTC Ltd., Ahmedabad has imported 2000 pcs. of gold TT Bars vide B/E No. 4445/29-7-2000 through Air Cargo Complex, Ahmedabad and has paid appropriate customs duty at the time of import . 5. The original adjudicating authority, while adjudicating the show cause notice dated 19-2-2000 did not accept the above report on the ground that the bill produced by Sri Durga Prasad Agarwal was only a photocopy and original was not produced; that Sri Durga Prasad Agarwal has not shown as to how he arranged an amount of Rs. 10 lakhs to purchase the gold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the gold . I also find that the gold had been acquired by Sri D.P. Agarwal against cash payment which has been found to be in order by the Customs Official at Ahmedabad. The report of the Dy. Commr of Customs of Ahmedabad confirms that the gold biscuits were acquired legally by Sri Laljibhai Kanjibhai Soni. Hence the bill issued by the said dealer cannot be treated as invalid or improper. The gold biscuits being acquired legally by Sri Durga Prasad Agarwal the same is not liable to confiscation. I also find from the report of the Dy. Commr. that the gold bars had been legally imported by MMTC and through various channels, it reached Laljibhai Kanjibhai Soni the gold dealer, the import documents relating to the change of hands were also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs. I find that there is no merit in the order passed by the ld. Jt Commissioner. He has relied on the statement of Sri Bikash Agarwal but he has not discussed the submission of the appellant that the said statement was taken from Sri Agarwal beyond 24 hours and the statement recorded after long detention cannot be treated as valid and proper. Further, I find that Sri Bikash Agarwal retracted the statement while in jail custody. Hence merely on the basis of the statement of Sri Bikash Agarwal which had been taken after long detention and which was retracted also while in jail custody, the case of the department is not proved. I also find that the contention of the ld. Jt. Commissioner that there is no confirmation from M/s. Laljibhai Kanjib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as retracted by him immediately. The reasons attributed by him for the same to be in correct on account of presence of BSF officers and the pressure credited upon him cannot be dismissed lightly. It was also deposed by him in the said statement that he does not own the goods. In any case, the Revenue having investigated the matter in depth, on the claim having been made by Sri Durga Prasad, and such claim having been found to be correct by the Dy. Commissioner of Customs, Ahmedabad, the documentary evidence produced by him cannot be dismissed lightly. We also do not find any merits in the Revenue s grounds that Sri Durga Prasad Agarwal has though shown that the amount of Rs. 10 lakhs (Rupees ten lakhs only) was procured by him by selling hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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