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TMI Blog2019 (9) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... ive), Lucknow. 2. Brief facts of the case are that one of the appellant Shri Bipat Bind was intercepted at Mughalsarai Railway Station on 31.01.2018 by officers of DRI. On conduct of personal search of Shri Bipat Bind, officers recovered 2997 Grams of Gold from him. He informed that he was working for Shri Neeraj Agarwal. It appeared to DRI Officers that Shri Bipat Bind did not produce any licit document for possession of said quantity of gold and therefore, the said gold was liable for confiscation under the provisions of Customs Act, 1962 and the same was seized on 31.01.2018. Shri Bipat Bind also stated that Shri Neeraj Agarwal owns a shop by the name "M/s Raj Shree Jewelers at Basnahi Bazar, Mirzapur". The Officers got conducted chemic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Raj Shree Jewelers, Mirzapur and Shri Shivanshu Agarwal received Rs. 89,25,000/- in lieu of said sale vide debit entry dated 09.03.2018, 20.03.2018 and 23.03.2018 from the account of M/s Raj Shree Jewelers. The said Addendum further stated that DRI Officers tried to verify the genuineness of said certificate and in order to do the same, the bank account details of Shri Neeraj Agarwal of M/s Raj Shree Jewelers were obtained and it was noticed that the certified amounts were transferred in the account of Shri Shivanshu Agarwal on 09.03.2018, 20.03.2018 and 23.03.2018. On contest the said show cause notice was adjudicated through the impugned Order-in-Original wherein the learned Original Adjudicating Authority on page no.56 of the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... naments. The appellant also give the authorization letter, delivery challan no.06 dated 30.01.2018 and the relevant documents to Shri Bipat Bind for carrying out the gold to Coimbatore. The said gold handed over to Shri Vipat Bind was from the stock of the appellant. A copy of challan no.06 is also available on record of the appeal paper book at page no.20. ii) On 31.01.2018 at 2:30 PM at Allahabad Railway Station officers of DRI Officers got gold to Shri Bipat Bind and took him to Varanasi and then under duress and torture forced him to signe on blank papers. iii) The gold seized was not of foreign origin, which could establish from the fact that neither foreign marking has been specified by DRI nor the CRCL report i.e. report of Che ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not smuggled into India and therefore, the same is liable to be released. vi) Since the gold is liable to be released penalties are also liable to be set aside. 4. Heard the learned Authorised Representative appearing on behalf of the revenue, who has supported the impugned order. 5. Having considered the submissions from both the sides and on perusal of record, we note that the purity of gold in the seized gold was less than purity of gold of foreign origin. Further, revenue also could not establish from where the gold was smuggled. On the contrary the appellant has established that he has procured the said gold from Shri Shivanshu Agarwal after making payments through banking channels. It was up to revenue to further investigate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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