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TMI Blog2007 (10) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... same were inherited by him as he was the only son. How his mother acquired the same, for this he had no explanation to offer – Held that department failed to provide the proof of smuggling – the explanation offered by the appellant found sufficient – The benefit of doubt extended to appellant – appeal allowed. - C/1003/2006 - A/2579/2007-WZB/AHD - Dated:- 11-10-2007 - Ms. Archana Wadhwa, Member (J) Shri B.L. Narsimhan, Advocate, for the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order]. - As per the facts on record, appellant is an official of the Indian Oil Corporation and his house was put to search on 25-5-2000 by CBI. One key of a locker of State Bank of India was found, locker opened and apart from 975 g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant in his statement recorded on the day of the seizer has deposed that two foreign marked biscuits of one ounce each were gifted to his daughter on her wedding in December, 1998 as was customary in their caste that near and dear relatives give such type of gifts along with cash. As regards the other 4 coins, he deposed that they were in the possession of his mother and after her death the same were inherited by him as he was the only son. How his mother acquired the same, for this he had no explanation to offer. 5. The above stand of the appellant was rejected by Commissioner (Appeals) on the ground that he has failed to give any indication as to who actually gave those biscuits. It was further observed that the appellant knew ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate, the initial burden to prove that the goods are smuggled is with the Department, for which no evidence has been produced by them. In any case, I find that the appellant has given a reasonable explanation for the two small gold biscuits and the 4 gold coins. The appellant is official of Indian Oil Corporation and it is not the Revenue's case that he is a smuggler. It is customary in the Indian weddings to receive gifts from the invitees in the shape of small gold biscuits. Merely because the appellant has not been able to reveal the name of such guests does not mean that the same were not received by way of gifts. Similarly it is seen that the appellate authority has not doubted the inheritance of 4 small coins by the appellant from hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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