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TMI Blog2023 (6) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... s in India, in the Recorded statement, the Appellants have stated that they have travelled to Myanmar and bought the biscuits by way of cash payment. The recorded statements have not been retracted by them at any stage. The Test Report issue by Assam Hallmarking Centre dated 15 March 2019 also states that the golds were of 24 Carat with fineness of 998.4 to 998.5 purity. If all these facts are viewed together, it is clear that the gold biscuits are of foreign origin only. In the absence of any plausible evidence brought in by the Appellant to the contrary, it gets established that the gold biscuits were of foreign origin and the Department was correct in absolutely confiscating the gold. Admittedly the Recorded statements did not specify ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the seized biscuits in the presence of witnesses. They have also recorded voluntary statements of both the Appellants. Shri Antony Philip has stated that he is the owner of all three biscuits and two biscuits were recovered from this person. He submitted that he had travelled to Myanmar and bought these biscuits by cash payment. These gold biscuits were bought by him for making necessary jewelry daughter s wedding in Kerala. Shri Jochan Michael has corroborated this statement and has said that he is not the owner of biscuits, he was only carrying this biscuit which was given by Shri Antony Philip. He also submitted that the gold biscuits were bought at Myanmar. Thereafter, the Customs Department has sent the gold biscuits for testing to A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luntary statements, they have stated that they have travelled to Myanmar and bought the gold by cash payment. Therefore, this proves that the gold is of foreign origin. Further, the Test Report issued by Assam Hallmarking Centre clearly establishes that the gold biscuits are of foreign origin. The Appellant has never taken the pleading before the lower Authorities that the Statements were obtained by coercive methods and they have not retracted the recorded Statements at any point of time. The mere fact that under Section 108 of the Customs Act, 1962 was not mentioned in the recorded statement, will not vitiate the proceedings since it was recorded in the presence of Inspector and the Superintendent of Customs. It is a common practice that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being recorded in terms of Section 108 of Customs Act, 1962. However, the Appellants are required to support their claim by way of proper Invoices in the first place. They were not in a position to prove the same. Therefore, even the error pointed out about the Recorded Statement cannot come to the rescue of the Appellants. Accordingly, I hold as under:- (i) The Confiscation of gold biscuits and wallets are upheld. (ii) Considering the value of gold biscuits, penalty imposed on Shri Antony Philip is reduced to 1,00,000 / - (iii) Considering the fact that both the Appellants have admitted that the owner of the gold biscuits is Shri Antony Philip and taking the view that Shri Jochan Michael has acted as a carrier, the Penalty on him ..... X X X X Extracts X X X X X X X X Extracts X X X X
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