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TMI Blog2020 (4) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... r>HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Rajeev Ranjan, Authorized Representative for Revenue Shri S. A. Khan, Consultant & Shri Vineet Kr. Singh, Advocate for Assessee ORDER PER: ANIL G. SHAKKARWAR Above stated two appeals are arising out of common impugned Order-In-Appeal. Therefore, they are taken together for decision. Customs Appeal No.70231 of 2019 is filed by Revenue a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a by Shri Rajesh Kumar Seth from Nepal and thus Shri Rajesh Kumar Seth appeared to have violated the provisions of Notification No.09/96-Cus issued under Section 11 of Customs Act, 1962 and therefore, the said 1 Kg gold was liable for absolute confiscation. Revenue further submitted that appeal before Commissioner (Appeals) was filed by Revenue and that learned Commissioner (Appeals) has held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as, therefore, on the prosecution to prove that the goods were smuggled. For this the prosecution relied upon the evidence of Hebbar who stated that he believed the goods to be smuggled, because watches and watch straps were of foreign origin, the import of which was heavily restricted and prohibited and they were found in huge quantity. The foreign origin of the watches is tried to be shown from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r view in Asstt. Collector of Customs, Baroda, v. M. Ibrahim Pirjada, 1970 Criminal Law Journal, 1305. There, the Gujarat High Court has held that mere markings cannot be taken as proof of the fact of foreign origin of the goods as such markings and labels would be hearsay evidence. With respect, I agree with the above view." They further submitted that learned Commissioner (Appeals) has held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to produce any document which could establish as to how he got possession of gold. Therefore, I further modify the impugned Order-In-Appeal and reduce the redemption find to Rs. 1 lakhs and penalty on Shri. Rajesh Kumar Seth to Rs. 1 lakhs under Section 112 of Customs Act, 1962. 7. In above manner the appeal filed by Shri Rajesh Kumar Seth is allowed partially by modification of impugned Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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