9911796707
TMI Blog2024 (2) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... ALIDHAR, MEMBER (JUDICIAL) And HON'BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL) Mr. Aniruddha Bhattacharya & Mr. Arnab Roy, both Advocate for the Appellant Mr. Faiz Ahmed, Authorized Representative for the Respondent ORDER PER R. MURALIDHAR: The Appellants were travelling from Imphal to Mumbai. At the Airport, they were intercepted and eight pieces of gold bars weighing 6 Kgs were seized fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts are purely litigating the penalties imposed on them. He submits that first of all, the seizure Report dated 26/06/2014 does not specify anywhere that the gold bars were of foreign origin with any specific markings to this effect. Further 5 grams of sample were drawn from gold bars for Assey Certificate. Till now, no Assey Report has been submitted by the Department to the effect that gold in qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g huge cash transactions. He submits that cash transaction in the Bank account own its own does not prove anything to the effect that the present seized gold had nothing to do with her. 5. In respect of the third Appellant Sri C Lalkhuma, he has stated in the recorded Statement that he has accompanied the first Appellant since he did not know English or Hindi. He has accompanied him only to assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Though this document speaks of 5 Gram gold being drawn as samples, the Department has not come out with any Certificate about the purity of these gold bars. Though the Appellants in their reply to Show Cause Notice before the Adjudicating Authority have submitted that no reliable evidence has been produced to prove beyond reasonable doubt that the gold bars were imported or legally procured, the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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