9911796707
TMI Blog2024 (3) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... 80.66%. Therefore, this could not be classified as gold of foreign origin. Therefore, we hold that the confiscation and relevant penalty towards the same are required to be set aside. In respect of the proceedings conducted about 6 Kgs of gold seized at Patliputra Railway Station, the Learned Advocate submits that the initial statements given by the Appellant No. 2 3 were subsequently retracted. The Appellants have sought cross- examination of the Panchas and other persons who have recorded the statement. After the Cross-Examination proceedings are completed, the same should be taken on record and the Appellant should be given opportunity to make all their submissions and Order should be passed after following the principles of natural just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ieved, the Appellants are before the Tribunal. 2. The Learned Counsel appearing on behalf of the Appellant submits that in respect of 1096.030 gms seized at their factory premises, the search list prepared by the official on 09/02/2021 itself gives the description of the seized goods as under:- Serial No. 1 Yellow Metal Bar admitted to be gold of about 20- 21 carat weighing 1096.03 gms. 3. Subsequently, after the quality was verified, the purity was found to be 80.66%. This is also verified from relied upon the documents as RUD 45. Therefore, he submits that no case has been made out in respect of 1096.03 gms and hence the Appellant is not required to specifically prove that the goods are not smuggled in nature. 4. After going through the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also may be part of the closing stocks as on that day. 7. We find that in normal course, the Adjudicating Authority should have followed the Provisions of Section 138B(b) of the Customs Act, 1962 and should have made the persons reiterate the recordings made before the DRI Officials which was not done. In this case, the Appellants have also sought the Cross Examination of Panchas and other persons recording the statements. Therefore, the Adjudicating Authority was dutybound to grant them their request. Hence, we find that principle of natural justice has not been followed in this case. 8. We remand the matter in respect of the seized 6 kgs of gold to the Adjudicating Authority. He should grant the facility of Cross Examination of Pancha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
