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TMI Blog2023 (11) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... is directed either to return the gold to the appellant - M Sunil Kumar, or to pay the value, amount of gold as valued on the date of sale/melting with interest as per rules. Appeal allowed. - HON BLE Mr. ANIL CHOUDHARY , MEMBER ( JUDICIAL ) Ms Veda Samhitha, Advocate for the Appellant Shri A Rangadham, Authorised Representative for the Respondent ORDER [ ORDER PER : ANIL CHOUDHARY ] The issue in this appeal is whether the absolute confiscation of 22 numbers of gold bars (each biscuit weighing 100 gms) totalling 2200 gms valued at ₹ 71,44,968/- is justified which was seized under Mahajar dated 27.05.2019. Further issue is whether penalty have been rightly imposed Rs. 15 Lakhs on Appellant Shri Mitta Sunil Kumar and Rs.15 Lakhs on Shri M R Prakash, the other Appellant both under Section 112(b)(i) of the Customs act. 2. The brief facts are that Mitta Sunil Kumar is carrying the Jewellery business at Proddatur, YSR Kadapa District. His Employee Shri Pachipulusu Venkata Nageswara Rao ( P V N Rao) while carrying 22 numbers of gold biscuits of 100 gms each, total weighing 2200 gms, the Police Department had intercepted him at Y-Junction of Ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e had boarded bus from Bangalore for Kadapa. His employer M Sunil Kumar handed him two packets of gold at Majestic Bus Stand, Bangalore. All the transaction of purchase of the said gold were handled by his employer Mr M Sunil Kumar. He is not the owner of the seized gold and the owner is his employer Mr M Sunil Kumar. 3. The Appellant M Sunil Kumar proprietor of Sunil Kumar Jewellers located at Yellappagiri Street, Old Market, Proddatur, Kadapa district who is registered with GST, visited the customs office and produced the bill/invoice in respect of purchase of 22 number of gold biscuits being invoice No. 00601 dated 20.04.2019 for 22 gold bars/biscuits weighing 100 gms each issued by M/s Sai Tirumala Jewellers, Bangalore for value of Rs. 69,36,600/- + GST Rs.2,08,098 totalling Rs.71,44,968/-. 4. The statement of Appellant M Sunil Kumar was recorded on 02.06.2019 which was recorded in his mother tongue Telugu, wherein he inter alia stated that he has studied upto class X and he can read and write in Telugu language only. He is the Proprietor of Sunil Kumar Jewellers and is registered with the GST department and he is also an income tax assessee. His PAN number is AOCPM6338 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and inter-alia stated that he had purchased 4300 gms of gold from M/s Infinity Jewellers and bullion, shop No. 13, CT street, Bangalore on payment of Rs. 1,40,74,800/- along with applicable GST vide invoice No. 207 dated 17.04.2019 and invoice No. 229 dated 20.04.2019. He further admitted the description, markings and engraved serial numbers in respect of 4000 gms of gold under invoice No. 207 dated 17.04.2019 and MMTC marking in respect of 300 gms of gold under invoice No. 229 dated 20.04.2019. Further stated that the quantity of 22 number of gold biscuits that were sold to Shri Sunil Kumar of M/s Sunil Kumar Jewellers under invoice No. 00601 dated 20.04.2019 are part of the goods purchased by him from M/s Infinite Jewellers and Bullion. Further stated that, he admits that there is no mention of the engraved serial numbers of the gold bars in the invoice issued by him in respect of the 22 gold bars. In his invoice he has mentioned the particulars of the gold as GOLD BULLION. On enquiry Mr M R Prakash stated that the engraved serial numbers and markings of the 22 seized gold biscuits sold by him to M Sunil Kumar, do not tally with that of his purchase invoices aforementioned. How ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act with proposal to impose penalty under Section 112(b) and 112(i) on P.V. Negeshwar Rao (staff of M Sunil Kumar) and Shri M Sunil Kumar of Sunil Kumar Jewellers. Further, M R Prakash was also made a co-noticee. The Show cause notice was adjudicated vide Order- in-Original dated 30.06.2022 on contest by the Additional Commissioner, who was pleased to order absolute confiscation of 22 number of gold biscuits holding the same to be smuggled total weighing 2200 valued at Rs.71,44,968/- under Section 111(d) and 111(l) of the Act. Further, equal amount of penalty of Rs. 15 lakhs was imposed on appellant - M Sunil Kumar and appellant - Shri M R Prakash. No penalty was imposed on P V N Rao who had died during pendency of the proceedings. 12. Being aggrieved by the Order-in-Original appellants preferred appeal. The appeals were dismissed by the Learned Commissioner (Appeals) upholding the common Order-in-Original. 13. Being aggrieved, appellants are before this Tribunal. 14. Heard the parties. 15. Learned Advocate for the appellants have stated that, admittedly other than 22 gold biscuits, 35 more gold biscuits were found and seized from another staff of M Sunil Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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