9911796707
TMI Blog2022 (3) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... n the appellant. The amount of ₹ 75,000 + 40,000 as has already been deposited by the appellant is definitely more than 7.5% of the aforesaid amount of penalty. Hence, it is held that Commissioner (Appeals) has committed an error while not considering the aforesaid amount already deposited by the appellant as the amount of pre-deposit of 7.5 % of the penalty. Commissioner (Appeals) is di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecovered from his possession. The jewellery appraiser assessed the purity of metal as 999 Gold and bars weighing 710 grams with value at ₹ 20,82,146/-. Accordingly, vide the said Show Cause Notice absolute confiscation of those bars alleging smuggling of gold was proposed with the proposal of imposition of penalty of ₹ 4,00,000/- upon the appellant. The said proposal was initially conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d upon. To further enhance the submissions, it is mentioned that the amount to purchase the said gold was received by the appellant by selling his immovable property in the province of Kandahar. The appellant, however, is mentioned to be an Indian citizen as of now, since the issuance of his Indian Passport No.Z3146364 issued on 06.04.2015. 3.1 Ld. Counsel also mentioned that appellant has alre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be considered by this Tribunal as the order of Commissioner (Appeals) is merely on the technical grounds. The amount already deposited by the appellant is denied to be an amount of pre-deposit. Impressing upon no infirmity in the order under challenge, appeal is prayed to be dismissed. However, no objection is simultaneously endorsed in case the matter is remanded for decision on merits by Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allenge is hereby set aside. Commissioner (Appeals) is directed to afford the proper opportunity of personal hearing to the appellant and to decide the appeal on merits of the case. The matter may be decided within three months of the date of receipt of this order by Commissioner (Appeals) with a compliance report thereof this Tribunal. 6. In view of entire above discussion the present appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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