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TMI Blog2018 (3) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... to discharge the burden of proof that the gold is licit. In the customs declaration, the appellant has stated as nil which means that he had nothing to declare. In view of the cogent and convincing evidences against the appellant regarding the smuggling of the gold bars, there is no infirmity in the impugned order which is upheld by dismissing the appeal of the appellant. Penalty - Held that: - Keeping in view the acts and omission on the part of appellant, the quantum of penalty is reduced. Appeal allowed in part. - C/20673/2017-SM - 20047/2018 - Dated:- 16-1-2018 - Shri S.S Garg, Judicial Member Shri P.A. Augustine, Advocate - For the Appellant Dr. J. Harish, Dy. Commissioner(AR) - For the Respondent ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared to be made of gold was wrapped in tissue paper and covered with white adhesive tape. The officers called gold assayer for examination who after examining the same certified that 6 gold bars were of 24 carat pure gold totally weighing 699.600 gms and totally valued at ₹ 18,00,028.80 and ₹ 19,36,493/- (market value). The appellant was asked to produce the documents that would prove the licit purchase and import of 6 gold bars. But the appellant expressed his inability to do so. Thereafter the gold bars were sealed with Customs seal in the presence of witnesses. Thereafter the statement of the appellant under the provisions of Section 108 of the Customs Act, 1962 was recorded by the Superintendent of Customs wherein he has sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the appellant did not indulge in smuggling. He also submitted that the appellant purchased some gold as an investment and was returning to India but he was not allowed to make declaration before the Customs authorities regarding the import of the gold. He further submitted that the gold brought by the appellant is not falling under the category of prohibited goods and therefore as per Section 125 of the Customs Act, 1962, it is not liable for absolute confiscation. He further, submitted that whenever any confiscation of the goods is authorized by this Act, the officer adjudging it may, in the case of any goods, the importation or exportation whereof is prohibited under this Act or under any other law for the time being in force, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Bom)] ii. CC, Preventive Vs. Uma Shankar Verma [2000(120) ELT 322 (Cal.)] iii Suresh Bhosle Vs. CC Preventive [2009(246) ELT 77 (Cal.)] 4. He further submitted that in the absence of any specified reason as required under Section 125(1), absolute confiscation is not proper. He has also cited the following decisions to canvass that the seized gold biscuits are required to be redeemed on payment of redemption fine considering the market value of the goods:- i. K.V. Rajagopal [2007(220) ELT 898] ii. Krishnakumari [2008(229) ELT 222] iii. Shabir Ahmed [2009(235) ELT 402] 5. On the other hand, learned AR supported the impugned order and submitted that it is a case of smuggling of gold without any auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missions of both the parties and perusal of material on record, I find that the appellant vide his statement under Section 108 of Customs Act, 1962 has conceded that he brought the gold bars for one Mr. Habeeb who has paid him ₹ 25,000/- in addition to his travel expenses. Further I find that in the case set up by the appellant, he has stated that he brought the gold as an investment from his funds as well as funds given by his friends. Further I find that appellant was searched in the presence of the Gazetted officers and he was found concealed this gold bars in his socks which he was wearing and was trying to exit from the green channel without any declaration. Further I find that the statement made under Section 108 of Customs Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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