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TMI Blog2015 (11) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... 3/1/2004, Adjudicating authority had held that Shri A. Trinath Rao , legal heir of Late Shri A. Raja Rao has no merit to claim the seized gold. 2. Shri Subrat Satpathy (Advocate) appearing on behalf of the appellant argued that in the year 1975, father of the present appellant Shri A. Raja Rao was preparing himself for the marriage of his third daughter to be held on 23/3/1975 and wanted to remake certain new gold ornaments from old gold ornaments lying with him. That for this purpose he entrusted 16 Tolas 5 Annas 26 grains of old gold ornaments on 21/3/1975 to a certified goldsmith Shri Narayan Murthy Achari who was recommended to Shri A. Raja Rao by Shri Doki Janardan Swamy. That another 8 Tolas 12 Annas and 10 grins + 14 Tolas 6 Annas o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant) became the legal heir of Shri A. Raja Rao. That Shri Doki J. Swamy filed appeal before Tribunal on 23/5/1977 against order dated-23/5/1977 passed by Commissioner as Gold Control Adjudicating Authority. That appellant moved High Court of Orissa vide OJC No. 2249/81 praying for issuing directions to Collector of Customs & Central Excise, Bhubaneswar to release the seized gold ornaments claimed by Shri A. Raja Rao. That on 27/9/1982 High Court of Orissa passed an order that applicant may join appellate proceedings of the seized confiscated gold pending before Tribunal. That following the directions of Orissa High Court , Late Shri A. Raja Rao moved Appellate Tribunal on 11/10/94. That by an order dated 11/10/94 Appellate Tribunal set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceipt of notice of High Court the Respondent called the appellant for appearing for personal hearing on 17/10/13. That Adjudicating authority rejected the claim of the appellant as an after thought. Ld. Advocate made the bench go through his grounds of appeal and the Annexures to appeal memorandum to argue that a Slip No. 41, recovered during seizure from Shri Doki J. Swamy ,did mention the name of Shri A. Raja Rao on 1/4/75. Learned Advocate also made the bench go through examination of investigating officers and Shri Doki J. Swamy; undertaken before the Chief Judicial Magistrate, Ganjum, Berhampur, to argue that all of them confirmed that some of gold in the seizure panchnama was claimed by one Shri A. Raja Rao. It is thus the case of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Order-in-Original No. CCE/Gold/BBSR-I/20/2014 dated-13/1/2014 has not been received by them. 4. Heard both sides and perused the case records. The issue involved in these proceedings is whether Late Shri A. Raja Rao was the rightful claimant of 174.900 gms. of gold ornaments seized on 19/4/1975, and mentioned at Sr. No. 41 & 42 of Annexures to Panchnama dated 19/4/1975, Adjudicating authority has held that the claim of the appellant is an after thought. However, it is observed from the case records that claim of Late Shri A. Raja Rao was not new. In Order No. A-1040/1041/CAL/1994 dated 11/10/1994 it is observed by this bench in para 10 that way back in 2/6/75, Atmakuri Raja Rao claimed some of the seized ornaments. Para 7 of the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e more gold ornaments out of what are listed in Panchnama dated 19/4/75. It is not the case of the Revenue that the present applicant is not the legal heir of the late appellant Shri A. Raja Rao. Accordingly, Order No. CCE/GOLD/BBSR-I/21/2014 dated 13/.1/2014 passed by the Adjudicating authority is required to be set aside because appellant has some statements to rely upon where as department has only presumptions and assumptions to rely upon. 4.3 So far as seeking direction to the appropriate authority to release the impugned gold ornaments is concerned it is observed that confiscation of Sl. No. 41 & 42 (174.900 gms.) of gold ornaments was not a subject matter of Order-in-original dated 13/1/2014 appealed against by the appellant. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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