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TMI Blog2024 (5) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... proper importation of gold bars of foreign origin - confiscation - burden to prove - prohibited goods or not - Whether the seized gold was correctly confiscated? - HELD THAT:- In the case of Sunny KakkarI [ 2023 (2) TMI 243 - CESTAT NEW DELHI] , this Tribunal found that the gold in question has been confiscated and the said fact had not been denied by the appellant. In this case also, the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th March, 2015 by the officers of Balurghat Customs Preventive Unit while they were moving towards Sotpur bus stand when allegedly, gold weighing 4.33 kilogrammes believed to be of foreign origin and Rs. 310 with one mobile phone, which were seized from the possession of the appellants. Consequent to search and seizure conducted by the officers, statements were recorded. 2. Thereafter, a Show Caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sting the merits of the case and are only seeking reduction of penalty in the light of the decision of the Hon ble High Court of Calcutta in the case of Gopal Saha v. Union of India [2016 (336) E.L.T. 230 (Cal.)] thereby contending that as the gold in question is not prohibited goods, therefore, penalty is to be imposed on the appellants in terms of the order of the Hon ble High Court of Calcutta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide decided on 21st August, 2023 Hon ble High Court of Delhi] (followed by the Hon ble High Court of Delhi in Comissioner of Customs (Export) v. Ashwini Kr. Alias Amanullah in CUSAA 37/2021 vide judgement dated 15.09.2023] 5. Heard the parties and considered the submission of both the sides. 6. We find that the appellants have heavily relied on the decision of the Hon ble High Court in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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