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TMI Blog2018 (3) TMI 1554X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case ar that on 26th August, 2014, Railway Protection Force, Dimapur caught Smt. T. Shantibala Devi and Smt. R.K. Rajita Devi with 26 pcs. of gold biscuits of foreign origin. Both the accused persons were accompanied by other two relatives viz. s/Shri R.K. Templar Singh and R.K. Samson Singh. The Railway Protection Force handed over the matter to the Customs Department who has confiscated the gold valued at Rs. 1.22 Crores and levied penalties on the appellants. Being aggrieved, the appellants have filed the present appeals. From the record, it appears that assailing the seizure, the appellants have approached the Hon ble High Court at Meghalaya under Civil Writ Petition No. 344/14 where the Hon ble High Court has directed to seek th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He has shown two vouchers where the gold was sold to Sri R.K. Angangbi Singh. He submits that M/s. Radhika Jewellers may not be registered but the fact remains that Shri R.K. Angangbi Singh was doing jewellery business. He submits that the gold which was recovered by Railway Protection Force was procured from M/s. Magnum Projects which was of foreign origin. He made a request to cancel the penalty. 4. Shri S.N. Mitra, representative of the Department, submits that M/s. Radhika Jewellers was not in existence as per the report of Municipal Corporation. He submits that during the period 2012 to 2015, no gold was purchased from M/s. Magna by the appellant. So he submits that the documents which were produced did not correspond to the said seiz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .K. Angangbi Singh, Imphal, for delivery to the same person at Kolkata. They also produced copies of certain invoices, said to have been issued by M/s. Magna Projects Pvt. Ltd., Kolkata to support the claim that the gold was sold under six invoices by Magna Projects to Sri R.K. Angangbi Singh. Upon examination of the seized gold and documents, it was noticed that the gold was similar to the gold biscuits found smuggled from Myanmar and not found in conformity with the locally available gold which was generally weighing between 116 an 117 grams. Though the gold did not have foreign marking, when the same was examined by the Govt. of India Mint, Kolkata, it was found to have purity ranging from 995.00 to 996.90 which was at par with the smugg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the facts and circumstances of the case, we are lead to the conclusion that the appellants have failed to establish that the goods found in their possession were not smuggled goods. Hence, they have failed to dislodge the presumption in terms of Section 123 of the Customs Act, 1962. In view of the above, we find no reason to interfere with the conclusion of the Adjudicating Authority that the seized gold biscuits are liable for confiscation under Section 111 of the Customs Act, 1962. Further, we are also convinced that the penalties imposed on the persons who have actively participated in the act of smuggling gold are justified and hence upheld. 9. We find that M/s. Magna Projects Pvt. Ltd. , Kolkata have issued invoices in favour of Sri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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