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TMI Blog2023 (7) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. The only corroborative evidence cited is the Test Report by Assam Hallmarking Centre, Guwhati. The copy of such Test Report, is not made available anywhere in the entire proceedings to the Appellant - it is seen from the OIO that admittedly a letter of follow up investigation was sent to Jurisdictional Commissioner, Jaipur requesting them to conduct follow up investigation on the Appellant as well as on Chhotelal Choudhury. The OIO records at Para 17 that no reply was received from the Jaipur Commissionerate. Thus, it is clear that no follow-up investigation was taken up either against the Appellant or against the other noticee, Chhotelal Choudhury. Therefore, it is seen that the Department has proceeded solely relying on the purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide OIO No. COM/CUS/ADDL./COMMR/45/2021 dated 30/04/2021 absolutely confiscated the gold biscuits weighing 498 grams valued at Rs.17,03,160/- along with used Ceilling fan motor of Pooja Brand which has no commercial value. He also imposed penalty of Rs.1,70,000/- on the Appellant. He dropped the penalty proceedings against another noticee, Shri Chhotelal Choudhury. Being aggrieved, the Appellant is before the Tribunal. 2. The Learned Consultant appearing on behalf of the Appellant submits that no proper procedure was followed by the Department in the entire proceedings. The Show Cause Notice was issued solely based on one purported recorded Statement of the Appellant with no other further corroborative evidence. When the Show Cause Notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the gold was bought in legitimate way under these Invoices. Apart from this, without any basis, the Adjudicating Authority has held that the gold is of foreign origin on the ground that marking KTS is of foreign origin. For coming to this conclusion, no evidence has been provided by the Adjudicating Authority as to how KTS marking itself can prove that the gold is of foreign origin. While the Adjudicating Authority has cited Test Report of Assam Hallmarking Centre, Guwahati, neither this Report was made available to check the veracity of the Department nor any details have been given as to how the sample were drawn, when they were sent to the Hallmarking Centre, when the Report was received etc. All these make it a doubtful claim by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f foreign origin gold from Imphal. The very fact that the Appellant did not carry the gold in the normal course and was not in a position to show any documents at the airport shows that the intention of the Appellant was to transport the smuggled foreign origin gold to Jaipur. Further the Invoices produced by him are to the extent of 446.182 grams. As to how this has become 498 grams has not been explained properly. The veracity of the Appellant s claims that they were procured legally is highly doubtful since the purchase invoices are dated 3/01/2018, 20/3/2019 10/07/2018 much before the seizure of the gold biscuits at the Airport on 30/06/2019. The AR reiterates the findings of the lower Authorities and justifies absolute confiscation a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce by way of Invoices towards purchase and towards melting of the gold, it was upto the Adjudicating Authority to conduct verification about the veracity of these documentary evidence produced before him. He failed to do so. Further it is seen from the OIO that admittedly a letter of follow up investigation was sent to Jurisdictional Commissioner, Jaipur requesting them to conduct follow up investigation on the Appellant as well as on Chhotelal Choudhury. The OIO records at Para 17 that no reply was received from the Jaipur Commissionerate. Thus, it is clear that no follow-up investigation was taken up either against the Appellant or against the other noticee, Chhotelal Choudhury. Therefore, it is seen that the Department has proceeded sole ..... X X X X Extracts X X X X X X X X Extracts X X X X
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