9911796707
TMI Blog2023 (6) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... hael (Appeal No. C/75201/2021) were found by the CISF Officials. After this, the Appellants were detained and the case was handed over to the Customs Officials. The Customs Officials have drawn the Panchnama on 05/01/2019 for 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 bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce that they were doing any business at Imphal. When these Appellants were caught with gold biscuits, they could not produce any licit documents for having purchased the same within India. On the other hand, in their voluntary 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 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 that the same were 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 / - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
