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TMI Blog2005 (6) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants also claimed the Indian currency seized by the Customs authority on the ground that it is a sale proceeds of gold, which was purchased from Ahmedabad. The adjudicating authority in the impugned order rejected the claim of the appellant on the ground that the purported sale of gold by M/s. Pawan Jewellers and M/s. Paras Bullion to appellant does not appear to be a genuine sale purchase. The adjudicating authority held that the gold in question are not legally imported and Shri Imtiyaz Iqbal Pothiawala does not able to discharge burden casts on him to prove the gold is legally imported, in fact, the evidence on contrary indicates that it is a smuggled gold, therefore, it is liable for confiscation. In respect of the seized Indian currency of 21 lakhs, the adjudicating authority held that it is in respect of sale proceed of gold which is held to be smuggled gold, therefore, it is liable for confiscation. The adjudicating authority also imposed penalty on the appellants. 3. The contention of the appellant is that from the very beginning Shri Imtiyaz Iqbal Pothiwala claimed that this gold is purchased from the firms i.e. M/s. Pawan Jewellers and M/s. Paras Bullion. Shri Bh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Parker Agrochem Exports Ltd. purchased these bars from Allahabad Bank and these sales are reflected in the respective account books, 100 Gold bars sold by M/s. Pawan Jewellers were purchased from Ridhi Siddhi Bullions Ltd. were purchased from M/s. Amrapali Industries Ltd. M/s. Amrapali Industries Ltd. purchased the same from Allahabad Bank and all these are reflected in their respective account books. The contention is that the adjudicating authority in the impugned order held that M/s. Paras Bullion was not in existence on the address given in the invoices. The contention is that M/s. Paras Bullion whose proprietor is Shri Vijay Patel is duly registered with the Sales Tax authority having sales tax number and Shri Vijay Patel is also an income-tax assessee regularly filing Income Tax Returns and firm is having account in various banks and the account of M/s. Paras Bullion was duly audited by the Chartered Accountant which was submitted to Income-Tax authority and the proprietor Shri Vijay Patel of M/s. Paras Bullion categorically submitted in his statement that 400 gold bars were sold to the appellant through Shri Bhupendra Thakkar. The contention is that in spite of producin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position regarding Indian currency recovered from the jeep. The confiscation is not sustainable. 7. The contention of the Revenue is that gold and currency was recovered on 8-3-2000 from the jeep, which was driven by Shri Anis Ashraf Vichhi and Shri Anis Ashraf Vichhi disclosed, the jeep belongs to the appellant Imtiyaz Iqbal Pothiawala. When enquiries were made from Imtiyaz Iqbal Pothiawala he gave detailed statement where he mentioned that gold was purchased locally but could not produce any evidence regarding the lawful purchase of the gold. The contention of the Revenue is also that regarding purchase of the gold from M/s. Paras Bullion and M/s. Pawan Jewellers from the discrepancies in the statement of the persons who brought the gold from Ahmedabad to Mumbai. The Revenue also relied upon the finding of the Commissioner of Customs where he submitted that there are difference in the format of invoice under which the gold was sold to the appellant and other invoices, which were recovered from Ahmedabad. The Revenue also relied upon the calls made by the mobile phone by appellant to Dubai, which shows that appellant Imtiyaz Iqbal Pothiawala was in contact with one person at Du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old bars to Imtiyaz Iqbal Pothiawala under the invoices and also given the invoices number and also produced the copies of the invoices. Enquiries were also conducted regarding the Firm M/s. Paras Bullion. The statement of Bhupendra Thakkar was recorded and in his statement he disclosed the fact that 700 bars were sold to Imtiyaz Iqbal Pothiawala by M/s. Paras Bullion and M/s. Pawan Jewellers. After taking into consideration the evidence the Commissioner of Customs in the impugned order held that the plea taken by the appellant regarding purchase of the gold in question does not appear to be genuine. On going to this conclusion, the Commissioner of Customs also held that the bills issued for the sale of gold to Imtiyaz Iqbal Pothiawala has been issued from Bill Book are different from those which used for sale of other persons. The Commissioner of Customs also noticed the discrepancies in the statement regarding the taking of delivery of the gold from Ahmedabad and also taken into consideration the telephone calls made by the appellant to Dubai. 10. The appellant took specific plea that the gold in question is purchased from M/s. Paras Bullion and M/s. Pawan Jewellers. The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Customs is that the invoices under which the sale was made to the appellants are different from the invoices under which the gold was sold to other customers. We find that these discrepancies in respect of the copies of the other invoices also which was in respect of the other customers. 11. The gold were seized on 8-3-2000 at Mumbai. Simultaneously, on 9-3-2000, investigation was conducted at Ahmedabad from M/s. Pawan Jewellers. The case of the appellant is that Imtiyaz Iqbal Pothiawala discloses this fact that he had purchased gold from M/s. Pawan Jewellers and M/s. Paras Bullion. Therefore, the Customs Officers made investigation at Ahmedabad and during the investigation Shri Devang Patel of M/s. Pawan Jewellers produced the copies of the Bills under which the gold was sold to the appellant. Imtiyaz Iqbal Pothiawala and other co-noticees at the time when the investigation was conducted at Ahmedabad, the appellant and the employees were with the Custom authorities at Mumbai. Further, the wife of appellant filed an application in the Court of Chief Metropolitan Magistrate at Mumbai on 9-3-2000 for production of Imtiyaz Iqbal Pothiawala as he was in the custody of Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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