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TMI Blog2017 (10) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... he relevant facts of the case in brief are that on 08/02/2013, the officers of the Barasat Customs Division, visited the premises of Room No.41, 2nd floor, 34, Nalini Seth Road, Kolkata-700 001 and searched the shop premises. On search, 10 pcs. of yellow metal (believed to be Gold bearing markings of foreign origin) in Biscuit form, weighing 1166.053 gms. were found from inside pocket of the trous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehalf of the appellants submits that Shri Utpal Kr. Dey deposed that he purchased primary gold with proper bills/invoice upon payment through RTGS from M/s. Anjani Gold Pvt. Ltd., who had purchased the same from Axis Bank and HDFC Bank. Shri Prabir Kumar Banik, Director of M/s. Anjani Gold Pvt. Ltd. also deposed the same. Para 8 of O/O refers. Shri Dey stated that he used the gold so purchased in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies with the person from whose possession the goods were seized. 5. The Ld. Counsel submitted that the appellant Shri Utpal Kr. Dey purchased the primary gold with proper bills and invoices. I find that the appellant in reply to show cause notice had not disclosed any documents, even they have not placed before the Tribunal. Therefore, the contention of the Ld. Advocate cannot be accepted. 6. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax, Siliguri, (supra) the supplies of the gold to the appellants was confirmed by proprietor/seller and photocopies of purchase bill submitted by them. 9. In the present case, the Ld. Advocate stated that the appellant purchased the seized gold upon payment through RTGS. But no evidence was placed. So, the case laws as referred by the Ld. Advocate would not be applicable to the facts of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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