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TMI Blog2023 (9) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... on'ble Tribunal is correct in the facts and circumstances of the case in not examining the pleading of inapplicability of Section 123 of the Customs Act, 1962 shifting the burden of proof of licit import of subject goods on the Appellant when the gold bullion was seized under Section 132 of Income Tax Act, 1962 and held in the custody of the Income Tax Department (Investigation) and the goods were not seized by the proper officer of Customs under Section 110 Customs Act, 1962 on the belief that the goods were of smuggled nature and liable to confiscation? 2. Whether the Hon'ble Tribunal is correct in holding that the Appellant had not produced the Purchases Invoices issued by the jewellers during investigation and the Department could no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ams under Section 111(d) of the Customs Act. He also ordered release of gold 550 grams, with Indian markings such as HDFC, PAMP and MMTC. He also imposed a penalty of Rs. 9 Lakhs under Section 112(a) of the Customs Act. The said order has been upheld by the Commissioner of Customs (Appeals), as also the CESTAT. 4. Shri. M.S. Nagaraja, further submitted that the Additional Commissioner of Customs has recorded in para 12 of the Order-in-Original that appellant had submitted documents to prove that he had purchased gold from two Jewellers i.e., M/s. Adya Jewellers and M/s. Sai Tirumala Jewellers. Having recorded that finding, he has held that as per Section 123 of the Customs Act the person from whom the gold is seized must prove that the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the conclusion that since the invoices were brought at a very belated stage, the Customs authorities had no opportunity to investigate into the matter. Accordingly, he prayed for dismissal of this appeal. 7. We have carefully considered rival contentions and perused the records. 8. In para 12 of his order, the Additional Commissioner of Customs has recorded as follows: "12. ....... The noticee enclosed 15 Purchase Bills of purchase of 15 Gold Biscuits, 4 Invoices from M/s. Adya Jewelers, Bangalore for 4X100 gms each and Balance from M/s. Sai Tirumala Jewelers. Thus, effectively the noticee has submitted documents to prove that he has purchased the gold bullion from two Jewellers. .......... " 9. A perusal of the above finding shows t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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