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TMI Blog2024 (4) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-2-2002 passed by the CEGAT, respondent no. 2. (iii) Hold that the confiscation of the gold and the levy of penalty in the case of the petitioner is illegal and/or without jurisdiction. (iv) Hold that the burden lies on the respondents to establish that the seized gold was smuggled in nature and there was violation of the Customs Act, 1962 by the petitioner. (v) Direct the respondents to forthwith release the seized gold in question to the petitioner. (vi) Any other appropriate relief/reliefs as may be considered just and necessary by the Hon'ble Court in the facts and circumstances of the case to do complete justice to the petitioner. (vii) The cost of the writ petition may be kindly awarded." 2. Brief facts of the case a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this order the petitioner preferred an appeal before the learned Customs Excise & Gold (Control) Appellate Tribunal, New Delhi (CEGAT) and vide order dated 08.05.2001 the order dated 13.08.1997 was upheld whereafter a rectification application was filed against the order of CEGAT and the same also came to be rejected on 12.02.2002. 3. Learned counsel for the petitioner submitted that undue reliance was placed upon the statements given by co-accused persons whose statements had been recorded under duress and coercion, even though the said statements were retracted at the earliest possible opportunity after the co-accused were set free on bail. 3.1. It was further submitted that the petitioner had clarified regarding the purchase of gol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n plethora of judgments of the Hon'ble Apex Court thus both the respondent authorities had erred in not granting appropriate relief to the petitioner. 3.5. Learned counsel in order to fortify his submissions placed reliance on the following judgments: (a) PR. Commissioner of Income Tax Jaipur-2 vs. Shri Sanjay Chhabra, (D.B. Income Tax Appeal No. 22/2023, decided by this Hon'ble Court at Jaipur Bench on 06.04.2022); (b) Commissioner of Customs vs. Ganpati Overseas, (Civil Appeal No. 4735-4736 of 2009, decided by the Hon'ble Apex Court on 06.10.2023); (c) Mitta Sunil Kumar vs. Commissioner of Customs, (Customs Appeal No. 30211/2023, decided by the learned CESTAT, Hyderabad on 08.11.2023); (d) Balwant Raj Soni vs. Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd had been given the said gold biscuits by Mr. Sanjay Goyal, thus the petitioner's elaborate story of having purchased the gold biscuits from M/s. Sanghvi does not hold. 4.2. It was further submitted that statements of Mr. Sanjay Goyal had also been recorded wherein it had been admitted that the gold biscuits wrapped in khasi newspaper and hidden in the specially designed water flask had been delivered to Abdul Rahim by him only. 4.3. It was also submitted that though the statements given by both Abdul Rahim and Sanjay Goyal had been retracted however the said statement had been retracted after a delayed period and further the statements recorded under Sections 107 and 108 of Act of 1962 are not equivalent to statements recorded under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bar. 6. At the outset it is made clear that the following observations of the Court are not being made on merits of the case. 7. This Court observes that the gold biscuits in question being transported by the carrier (Abdul Rahim) of the petitioner were confiscated by the DRI Officers while on a bus from Guwahati and the enquiry proceedings were carried out in Guwahati and Shillong, statements of the involved persons were taken whereafter the case was brought before the Customs Commissioner, Shillong (Meghalaya) and thereafter the said case was heard at length and the order dated 13.08.1997 came to be passed wherein the gold biscuits in question were held to be smuggled by the involved persons and penalty was accordingly imposed; aggriev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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