9911796707
TMI Blog2023 (7) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... ng his own workshop. On 23/02/2018, the Department officials opened the vault in the Appellant's premises and 12 pieces of gold (of foreign origin as per Department) were recovered. Apart from this, Indian currency of Rs.11,36,300/- was also recovered from the vault. The weight of these 12 cut pieces of gold was ascertained at 499.800 grams. The officials seized the 12 cut pieces of gold bar and Indian Currency of Rs.11,36,300/-. Thereafter, the Show Cause Notice was issued for confiscating the gold and currency found in the premises of the Appellant. After due process, the Adjudicating Authority ordered for absolute confiscation of 499.800 grams of gold bar valued at Rs.15,44,382/- and also absolute confiscation of Indian Currency of Rs.11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has also stated that about 300 grams of gold has been given to him by his mother and about 150 grams of gold are his own property. He has also claimed that the cash recovered is also his own property. In his statement recorded on 24/04/2018, the Appellant has given the details of various persons from whom he has received the gold for melting. He has also given the details of his mother's address and has stated that he was given 350 grams ornaments by her. He has stated that Rs.11,36,300/- cash seized is his own property which is the earnings made by him during the last 15 years. The Appellant has provided the copy of the Trade Licence of his Melting House, Profit & Loss Account, Balance Sheet, Fixed Assets Schedule, Income Tax Returns fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rk "MELTER ASSAYER''. All these facts show that the Appellant was dealing with foreign origin gold. He has not given any proof towards receiving the gold bar of 300 grams from his mother. The AR reiterates the findings of the lower Authorities and justifies the confiscation of gold, cash and penalty imposed on the Appellant. 5. Heard both sides and considered the submissions. 6. It is an admitted fact that the verification was conducted in the premises of the Appellant which is located in Kolkata which is not any border town of India. The Appellant has provided the details of Trade Licence of his Melting House, Profit & Loss Account, Balance Sheet, Fixed Assets Schedule, Income Tax Returns etc. Out of the 12 pieces of gold found in the va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... domestic flight from Jammu to Srinagar, in that circumstances, the goods in question cannot be said as imported goods. The revenue is heavily relying on Section 123 of the Customs Act say that when any goods on the reasonable belief that they are smuggled goods, the burden of proving that they are not smuggled goods shall be on the appellant. Admittedly, if revenue is having a reasonable belief that they are smuggled goods, then the burden of proof that the goods are not imported lies on the appellant. But firstly, there should be a reasonable belief that the gold in question is smuggled one is to be established by the revenue to invoke Sec. 123 of the Customs Act. In the impugned order as well as adjudication order, nowhere it has been es ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Nand Kishore Modi Vs. Commr. of Cus. (Prev.), West Bengal-2015 (325) E.L.T. 781 (Tri. Kolkata), the Hon'ble Tribunal has held as under:- 4.1 In view of the above observations and settled proposition of law every piece of gold possessed by a person in India cannot be considered to be of smuggled nature and that the possessor of such gold has to discharge the onus under Section 123 of the Customs Act, 1962, However, it may be a requirement from a person in a Customs area who imported gold as baggage. In the instant case the foreign marked gold was not seized from a customs area or a person coming from an international border. Accordingly, it is held that in the present appeals, Revenue has failed to establish that seized gold was of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
