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TMI Blog2022 (2) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... led to establish beyond reasonable doubt that the seized goods had indeed been smuggled from Myanmar. In order to hold that the seized goods are smuggled goods, the Revenue has sought to rely upon Order-in-Original No.CCP/NER/15/2019 dated 24.09.2019 to state that certain goods, being gold biscuits with KTS marking had been seized by the Customs authorities in another matter and the seized goods in the instant case having KTS marking ought to be from the same batch. However, we find it difficult to accept the contention of the Revenue in the absence of any expert report and/or pictorial evidence establishing any similarity between the goods seized and adjudicated vide Order-in- Original dated 24.09.2019 and the goods seized from the Appellant. Further, it may not be out of place to note that merely because two separate goods have similar markings, it is not sufficient to conclude that both such goods originated from the same place. In the instant case, the Appellant has produced receipts from Kanaram Tarachand Sons, jewelers in respect of 13 biscuits melted and converted by the Appellant. In view of the fact that the Adjudicating authority had the details of the jewelers in b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt (AIU), Customs, for necessary verification. At the Customs Divisional Office, Sangakpham, Imphal, the Customs officers called two independent witnesses. The Customs officers, in presence of the two independent witnesses and the accused, thoroughly checked and verified the tax invoices and found that the goods mentioned in the invoices did not match with the actual quantity of the detected goods. Also, on close examination of the gold biscuits it was found that 20 of the gold biscuits bore KTS marking and one gold biscuit bore diamond and MNOF0F0. Then the Customs officers called a certified local goldsmith, who verified the said goods as gold of high purity and found to be weighing 3486.0 gms in total. He also gave a certificate of genuineness of the gold biscuits. The required samples were drawn. A Show Cause Notice dated 12.09.2019 was issued proposing confiscation of the seized gold and imposing penalty on the Appellant. The same was confirmed by Order-in-Original No CCP/NER/06/2020 dated 29.04.2020 after considering the three replies dated 10.10.2019, 12.10.2019 and 05.12.2019 filed by the Appellant. By way of the said order, the Ld.Commissioner has ordered for absolute conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstant case are i) Whether the seized goods can be said to have been smuggled from Myanmar, as held by the Revenue. ii) Whether the Appellant has produced sufficient evidence to support his contention that the seized goods are not liable for confiscation. iii) Whether the penalty under Section 112(b)(i) of the Customs Act, 1962 is liable to be imposed upon the Appellant. 6. On perusal of the Appeal records and after considering the submissions made by the parties, we find that the Appellant was intercepted at the Imphal International Airport while he was carrying 21 gold biscuits with KTS marking on 20 biscuits and MNOF0F0 marking on one biscuit, totally weighing 3486 gms. Out of the seized goods, the Appellant has claimed ownership of 2158 gms of gold in respect of which the Appellant has produced purchase invoices. Further, the Appellant has produced Vasihatnama dated 04.08.1998, which is a Will executed by the grandmother of the Appellant bequeathing 564.25 gms of gold to the Appellant. The details of the invoices produced by the Appellant are as under:- Purchase Invoice No. Date Issued by QT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ized goods. 8. Further, we find that the Revenue has failed to establish beyond reasonable doubt that the seized goods had indeed been smuggled from Myanmar. In order to hold that the seized goods are smuggled goods, the Revenue has sought to rely upon Order-in-Original No.CCP/NER/15/2019 dated 24.09.2019 to state that certain goods, being gold biscuits with KTS marking had been seized by the Customs authorities in another matter and the seized goods in the instant case having KTS marking ought to be from the same batch. However, we find it difficult to accept the contention of the Revenue in the absence of any expert report and/or pictorial evidence establishing any similarity between the goods seized and adjudicated vide Order-in- Original dated 24.09.2019 and the goods seized from the Appellant. Further, it may not be out of place to note that merely because two separate goods have similar markings, it is not sufficient to conclude that both such goods originated from the same place. In the instant case, the Appellant has produced receipts from Kanaram Tarachand Sons, jewelers in respect of 13 biscuits melted and converted by the Appellant. In view of the fact that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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