9911796707
TMI Blog2018 (2) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been established - the gold is rightly confiscated. Appeal dismissed - decided against appellant. - C/20563/2017-SM, C/20565/2017-SM - 22594 - 22595 / 2017 - Dated:- 25-10-2017 - SHRI ASHOK JINDAL, JUDICIAL MEMBER Shri Akash Menon, Advocate, For the Appellant Dr. J. Harish, Deputy Commissioner (AR), For the Respondent Per : ASHOK JINDAL Appellants are in appeal against the impugned order wherein gold recovered from possession of Shri Abdul Gafoor has been confiscated absolutely and penalty on both the appellants have been imposed by the authorities below under Section 112(b) of the Customs Act 1962. 2. The brief facts of the case are that intelligence was gathered that Shri Abdul Gafoor is dealing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The learned counsel for the appellant submits that Shri Abdul Gafoor has procured the gold in question from M/s. Keshavlal Khemchand Sons Pvt. Ltd. and M/s. Keshavlal Khemchand admitted the fact that they have delivered the gold to Shri Abdul Gafoor. In that circumstances there is no malafide intention of Shri Abdul Gafoor or having knowledge of smuggled nature of gold, therefore, the penalty on Shri Abdul Gafoor is not imposable. He further submitted that during the course of investigation, M/s. Keshavlal Khemchand have stated that they have procured the gold from various dealers in Mumbai from whom they are regularly purchasing the imported gold. No investigation was conducted at the end of the dealers to identify whether they have sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entation with regard to said gold, which Abdul Gafoor has failed to do so. In that circumstances, the penalty is rightly imposed on Shri Abdul Gafoor. 6.1. With regard to M/s. Keshavlal Khemchand, I find that during the course of investigation made they submit that they have procured the gold from the dealers in open market but could not identify or could not produce any licit document for procurement of gold from the dealers in open market. As per Section 123 of the Act, the burden is on M/s. Keshavlal Khemchand to show the source of procurement of the said gold which they have failed to do so. In that circumstances, the penalty on Keshavlal Khemchand is rightly imposed. 6.2. With regard to confiscation of gold in question, I find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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