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TMI Blog2024 (1) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... tment has not brought in any evidence on record to show involvement of the appellant in the alleging smuggling. The impugned order admits that the appellant has procured the gold from Mr. Santosh Patil. Even if it is imported gold, the appellant cannot be held responsible for the offence, if any, committed by Mr.Santosh Patil. The appellant cannot be penalized just because he was in possession of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolvement in the smuggling activities of gold of foreign origin. 2. The Ld.Counsel for the appellant submits that the appellant is working as a gold-smith for making ornaments. He has taken 5 pieces of gold bar weighing 582.89 gms. valued at Rs.23,26,314/- from the shop of Mr.Santosh Patil. He was not aware of the purity of the gold. He was also not aware whether the gold given to him by Mr. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licit documents for possession of the seized gold. Accordingly, he justified the imposition of penalty. 4. Heard both sides and perused the appeal documents. 5. I find that the appellant was in possession of 5 gold bars weighing 582.89 gms. valued at Rs.23,26,314/-. It is on record that the appellant has taken gold from Mr.Santosh Patil. The appellant claimed that he has taken the gold from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing smuggling. The impugned order admits that the appellant has procured the gold from Mr. Santosh Patil. Even if it is imported gold, the appellant cannot be held responsible for the offence, if any, committed by Mr.Santosh Patil. The appellant cannot be penalized just because he was in possession of the gold which is taken from Mr. Santosh Patil, as there is no evidence available on record to es ..... X X X X Extracts X X X X X X X X Extracts X X X X
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