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TMI Blog2017 (7) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... Bill of Entry No. 5913058 dated 25/06/2014 in the said Show Cause Notice. The appellant have discharged burden to establish that the Gold under seizure was legitimately possessed by them and the same was legitimately cleared through filing Bill of Entry and payment of Customs duty as required under Section 123 of the Customs Act, 1962. Therefore, we find that the said Show Cause Notice dated 09/01/2015 is not tenable in law. As a result, we set aside the impugned Order-in-Original dated 27/11/2015 and held that appellant is entitled for release of said Gold under seizure within a period of 21 days. Appeal allowed - decided in favor of appellant. - C/70251/2016-CU [DB] - C/A/70625/2017-CU[DB] - Dated:- 29-6-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri A. P. Mathur (Advocate) Shri S. K. Mathur (Advocate), for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present proceedings are carried out in compliance to the directions of Hon ble High Court of Allahabad through its order dated 30/05/2017 in Custom Appeal No.163 of 2017. The present appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port the said car was intercepted by the Commercial Sales Tax Department of Uttar Pradesh at Sector-16, Noida. On checking the car, the officers found gold bars (weighing 12 Kg.) available in the car. The officers took the gold in their possession/custody. The driver of the car Mr. Ajay Kumar produced the Challan. Further, at the time of interception the driver could not produce the permit. Hence, Commercial Tax Officers issued detention memo with respect to the said Gold Bars. Subsequently, Authorized Representative of the appellant visited the office of Commercial Tax and produced the said road permit which was by mistake left behind by the driver. Further Commercial Tax Authority refused to acknowledge the same as they had already detained the Gold. A Show Cause Notice was served by Commercial Tax Authority at about 9 P.M. on the same date 11/07/2014. The event had come to the knowledge of Officers of Customs Division Bareilly who approached the Assistant Commissioner, Commercial Taxes at Ghaziabad on 15/07/2014 and requested for handing over of the said detained Gold to the Customs. The Customs Authority informed the Commercial Tax Authority that the Gold was notified commodity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bilasa Sons had purchased gold from Supreme gold vide invoice No. 54/GLD/2014 15/031 dated 07/07/2014. Further M/s Supreme gold had purchased gold from M/s HHEC and produced copy of the stock register and Challan. The recovered 12 Kg. gold was a part of 300 Kg. gold imported by M/s HHEC from M/s I.N.T.L. Commodity, Dubai, UAE vide invoice No.INTL/HHEC/DEL/GL/003 2014 dated 25/06/2014 and produced copies of insurance certificate, bill of entry for ex-Bond clearance, airway bill dated 24th June, 2014. Further, in response to summons M/s Bilasa Sons Pvt. Ltd, Delhi, the director Mr. Vijay Kumar Bansal appeared before the Customs authority and a statement was recorded under Section 108 on 01/8/2014, wherein he stated that they were registered with the Commercial/Sales Tax Department, their firms sold 02 Kg. of gold bar and also the 10 Kg. of gold bar vide the invoice numbers as stated by Swadesh Verma. He Further, stated that they had purchased 16 Kg. gold bars from M/s Supreme Gold on 07/07/2014. That the sold 12 gold bars was part of the consignment of 16 KG of gold bars received from M/s Supreme gold through invoice dated 07th July, 2014. The said transaction of M/s Bilasa Son ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt on door basis and inform consignee on Customs clearance/deposit in their vault. He also submitted copies of the documents namely shipping documents like invoice, bill of entry, packing list and interest certificate, bill of entry for warehousing, gate pass, ex-Bond bill of entry, copy of delivery order issued by HHEC Ltd in favour of Supreme gold etc. On further enquiry from Shri Ujjal Datta, Chief Finance Manager of the Handicraft and Handloom Export Corporation of India Ltd replied by their letter dated 04/08/2014 and acknowledged the following documents: (i) copy of Bill of Entry for Warehousing dated 25th June, 2014, (ii) Copy of airway bill, Invoice, Packing list etc, (iii) Bond serial No. 4901 dated 27th June, 14, (iv) copy of Tax Invoice, Certificate dated 04th August, 2014 issued by Suppliers M/s INTL Commodities DMCC regarding Brands of Gold Bars. It further appeared to revenue from the video clips of detained gold bar(s), that the same bore mark as (VALCAMBI SUSSIE). Further the bars did not appear to have any serial numbers on them as per documents provided by M/s HHEC Ltd. It appeared to revenue on perusal of the chain of documents and the transaction, that the 12 Kg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 25/06/2014. Further, as per M/s HHEC Ltd, the said gold bars supplied to Supreme Gold under the two invoices imported from Dubai and their country of origin was UAE. Further, as regards transaction between Supreme Gold and M/s Bilasa Sons Pvt. Ltd vide invoice No.ASG/GLD/2014 15/031 dated 07/07/2014. Further, it was contended by learned Counsel that 16 Kg. gold for which payment was received by Supreme Gold through banking channel. Further, the director of Bilasa Sons Pvt. Ltd in his statement accepted purchase of 16 Kg. Gold bars from Supreme Gold Pvt. Ltd. and further informed that Bilasa Sons sold 02 Kg. of Gold bar vide invoice dated 11th July, 2014 and 10 Kg. Gold bars vide Invoice dated 07/07/2014 to the appellant. Learned Commissioner found that the 10+12 gold bars were sold to the appellant by Bilasa Sons, where from the consignment of 16 Kg. of gold bars received from Supreme Gold. The authenticity of payments is also established being through the banking channel. The learned Commissioner found that there is some difference with respect to the marking in the gold bars and/or the numbers on the gold bars and as such held that the chain of transactions as stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has further contended that only on the basis of such certificate dated 04/08/2014 claimed to have been issued that the said Gold Bars sold by M/s INTL Commodities DMCC to M/s H.H.E.C. of India were having marked as 'AL ETIHAD' as the brand name. Revenue contended that the goods under seizure cannot be related to the above stated Bill of Entry No. 5913058 dated 25/06/2014 filed by M/s H.H.E.C. of India. He has further stated that the said so-called Certificate dated 04/08/2014 by M/s INTL Commodities DMCC has not been made relied upon document for issue of present Show Cause Notice nor a copy of the same was given to the appellant. He, further, pleaded that due to the said reasons the said Show Cause Notice is not sustainable. 6. Heard the ld. D. R. for Revenue, who has submitted that at Serial No. 20 of relied upon documents, it is mentioned that the statement dated 04/08/2014 of Shri Ujjawal Datta, Authorized Signatory of M/s H.H.E.C. of India and certified copies of document submitted by him and record which was relied upon submitted by him containing 16 pages that is relied for issue of said Show Cause Notice and said certificate dated 04/08/2014 is one of the docume ..... X X X X Extracts X X X X X X X X Extracts X X X X
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