9911796707
TMI Blog2025 (1) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... a town seizure and there being no concrete evidence for confiscating the gold, the order of the Commissioner (Appeals) upholding the absolute confiscation of gold should be set aside. Additionally, he also submits that in case confiscation is not set aside as per the settled law, the gold should be allowed to be redeemed on payment of redemption fine instead of it's absolute confiscation as ordered by the Original Authority and upheld by Commissioner (Appeals). He has relied on following judgements in respect his submissions: i) Kogatam Sadik Basha Vs CC, Vijayawada in Appeal No. C/30455/2023 By CESTAT, Hyderabad Vide Final Order No. A/30225/2024 dated 02.04.2024 ii) Commissioner of Customs Vs Bajrang Ingole (CESTAT Kolkata) dated 03.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ya, for the Respondent and perused the records. 5. The case, in brief, is that the officers of Customs based on specific intelligence intercepted Shri Kalle Gurappa travelling in Train No. 12164 at Renigunta Railway Station on 05.04.2022 carrying 416.66 grams of gold articles. Shri Gowri Sankar, Jewellery Appraiser vide valuation certificate dated 05.04.2022 certified the weight and purity of the gold articles. Shri Kalle Gurappa failed to produce any valid documents such as purchase invoice etc., in respect of the gold he was carrying. The Officers seized the said gold articles of 416.66 grams valued at Rs. 19,71,864/- from Shri Kalle Gurappa under the Mahazar dated 06.04.2022. 6. In Commissioner (Appeals), confiscation of gold jewellery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is recovered gold smuggled goods or not. In these circumstances, when recovered gold have foreign marking and no any supporting document produced by the appellant, so it was reasonable ground for Officer concerned to believe otherwise. Therefore, in the fact and circumstances burden to prove otherwise on appellant. 8. Hon'ble Supreme Court in the case of State of Gujarat Vs Shri Mohan Lal Jitamalji Porwal and Another [1987 (3) TMI 111 (SC)] in which Hon'ble Supreme Court has held as follows: "The circumstances have to be viewed from the experienced eye of the officer who is well equipped to interpret the suspicious circumstances and to from a reasonable belief in the light of the said circumstances." 9. Commissioner of Customs, Kerala ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to appellant. As per law, as mentioned above, Department has established that seized gold relates to smuggled gold, hence appellant has failed to prove otherwise. In this case, no any supporting evidence by the appellant and it is also important to mention that statement as given by the appellant denied by concerned person Shri P. Radha Krishna. Mr Ashok Kumar also has not come to support Appellant's version in spite of serving proper summons. The seized gold was tested by a recognised agency. Therefore, no any infirmity in the process of testing. 11. The relied upon judgments by the Learned Advocate, viz: Kogatam Sadik Basha Vs CC, Vijayawada, Commissioner of Customs Vs Bajrang Ingole, R. Mahaveer Pipada Vs Commissioner of Customs, Sures ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shoulder. But, in this case, appellant is failed to prove that seized gold is not smuggled. 15. Learned Counsel for the appellant argued that Commissioner (Appeals) wrongly decided to interfere in the quantum of penalty. In this regard Learned AR stated that appellant is a habitual offender since he already penalized in another matter. Commissioner (Appeals) has mentioned that "the appellant Shri Kalle Gurappa had earlier also been caught in case of gold seizure and penalized and further the appeal filed by him has been considered and rejected by this office." Therefore, appellant Shri Kalle Gurappa being a habitual smuggler as mentioned in Order-in-Appeal, therefore he is not entitle for any leniency. 16. From the entire facts, evidences ..... X X X X Extracts X X X X X X X X Extracts X X X X
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