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TMI Blog2016 (10) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... bill No. 527 dated 30/1/97. Once Respondent has produced such a bill then the burden under Sec 123 of the Customs Act 1962 stands discharged. It is a well settled legal proposition that a case can not be held to be established on the basis of assumptions, presumptions & surmises. Revenue is not able to demonstrate with documentary evidence that the seized gold bars were procured from any other source, except raising some suspicion. No confiscation justified - appeal dismissed - decided against Revenue. - Appeal No. C/632/01 - ORDER No.FO/A/76069/16 - Dated:- 20-9-2016 - Shri H.K.Thakur, Member (Technical) Shri P. K. Choudhary Member (Judicial) Shri Arijit Chakraborty, Advocate of the Appellant Shri S. N. Mitra, AC (AR) fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by MMTC. However, the department must do something more to demonstrate that the gold biscuits confiscated belonging to the petitioner were not duly purchased by the petitioner under documents produced to enable confiscation thereof as smuggled goods. For the reasons aforesaid, the impugned order is set aside to the extent it affects the petitioner. The Tribunal will revisit the matter and give its finding as expeditiously as possible upon allowing opportunity of hearing. This order is to be communicated to the Learned Tribunal. The writ petition is disposed of. 2.1. Learned AR submitted that Sh. Jitendra Kanti was the carrier of the seized gold bars stated that the goods are of foreign origin. That the purchase bill pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority has correctly allowed the appeal of the Respondent herein. Respondent produced bill No. 527 dated 30/11/97, issued by M/s Laljibhai Kanjibhai Soni Kanjibhai Soni of Ahmadabad, regarding purchase of foreign marked gold bars. The said document was not indicating having any markings of gold bars and the seller confirmed to have sold the gold bars to the Respondent. It is not a legal requirement to indicate the foreign markings of the gold bars in the sale bills. Even the Delivery Challans dt 29/1/97 30/1/97 issued by MMTC Limited, Ahmedabad to M/s Choksi Arrind Kumar Co. also did not contain foreign markings. Investigation has not been able to establish that 800 TT Bars were the only bars acquired by M/s Choksi Arrind Kumar Co. On ..... X X X X Extracts X X X X X X X X Extracts X X X X
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