9911796707
TMI Blog2022 (12) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... aid the same by account payee cheque - HELD THAT:- after considering these facts, the Tribunal has held on facts that no evidence could be adduced by the Department in the subsequent investigation that the seized gold was of foreign origin and smuggled into the country. Further, the Tribunal held that the respondent had submitted all the relevant document including GST, purchase invoice etc. cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law for consideration: (i) Whether the burden of proof under Section 123 of the Customs Act with respect to smuggled nature of goods lies with the department or respondent i.e., the owner of goods or who claims to be the owner of goods or from whose possession the goods are seized ? (ii) Whether in case of gold foreign inscription is a necessity to prove the foreign origin of gold ? (iii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned gold was smuggled; (ii) Whether the impugned gold is liable to be categorized as of foreign origin; (iii) Whether the Customs have followed procedure vis-a-vis search and seizure of the gold. After going through the facts the Tribunal found that after the seizure which was a city seizure, the person in possession of the gold appears to have given an explanation stating that he had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r factual details have also been recorded by the Tribunal. Further, after considering these facts, the Tribunal has held on facts that no evidence could be adduced by the Department in the subsequent investigation that the seized gold was of foreign origin and smuggled into the country. Further, the Tribunal held that the respondent had submitted all the relevant document including GST, purchase i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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