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TMI Blog2016 (12) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... old biscuits. During interception on 27.12.2006 appellant could not produce any receipt/document showing legal acquisition of such gold of foreign origin. As per section 123 of the Customs Act, 1962 onus was on the appellant to establish legal acquisition of foreign marked gold. In his statements recorded on 27.12.2006 and 28.12.2006 appellant admitted that he was carrying gold of foreign origin f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Per Shri H.K. Thakur 1. This Appeal has been filed by the appellant against Order-in-Appeal No.06/CUS(A)/GHY/10 dated 21.02.2010 passed by the Commissioner(Appeals), Guwahati. Under this OIA dated 21.02.2010 the First Appellate Authority has upheld OIO dated 24.02.2009. The Adjudicating Authority while deciding the issue under OIO dated 24.02.2009 imposed penalty of ₹ 2.5 lakh upon th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecific finding that appellant is a repeated offender. He relied upon the case law of the same appellant Basudev Das vs.-Commissioner of Customs, Shillong [2002(143) E.L.T.358(Tri.-Kolkata)] where in another case of smuggled gold appellant was imposed penalty of ₹ 5.00 lakhs by the Adjudicating Authority which was reduced to ₹ 2.00 lakhs by this bench. That appellant further went to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n origin from Imphal and had the knowledge of its foreign origin. It is also observed from his reply to the show cause notice that said gold of foreign origin was carried in a concealed manner. Further appellant is a repeated offender and has earlier been penalized for smuggling of gold which has also been upheld by the Apex Court in the earlier proceedings. 6. Based on the above observations a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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