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TMI Blog2005 (8) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... ecorder. The customs Officer who intercepted the appellant suspected concealment of gold by the appellant in his baggage or on his own person. He, therefore, brought the appellant to the Air Intelligence Unit room and, in the presence of witnesses, questioned him as to whether he was carrying any gold in his baggage or on his person. He replied that he was carrying nine gold coins weighing 8 grams each and also 373 Saudi Riyals. The baggage of the appellant was opened and examined by the customs officer in the presence of witnesses. The examination resulted in the recovery of six gold bars of ten tolas each having foreign markings concealed in a jeans pant. Three more gold bars were recovered from three other jeans pants. 20,000 US $ were r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant's residential premises were searched but no incriminating goods or documents were found there. A show cause notice was issued to the appellant proposing to confiscate the gold bars/coin and Indian and Foreign currencies under Section 111 of the Customs Act as also to impose penalty on the appellant under Section 112 of the Act. The appellant through his advocate replied to the SCN contesting the above proposals. His Counsel cross-examined the Customs Officers who were involved in the aforesaid proceedings. After considering the evidence on record and the arguments of the Counsel, ld. Commissioner of Customs ordered absolute confiscation of the 15 gold bars and one gold coin totally weighing 1755.5 grams, under Section 111(d), (l) and (m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel relied on the Andhra Pradesh High Court's judgment in Shaik Jamal Basha v. GOI [1997 (91) E.L.T. 277 (A.P.)] wherein it was held that, in respect of gold in any form other than ornaments imported unauthorisedly, option should be given to redeem it on payment of fine under Section 125(1) of the Customs Act. Ld. JDR reiterated the findings of the Commissioner. 3. After giving careful consideration to the submissions, we have found that this Tribunal has allowed redemption of gold unauthorisedly imported, on payment of fine. The High Court's judgment cited by the counsel is also in favour of this approach. The Tribunal has also held that Indian/foreign currency unauthorisedly brought into India is not to be absolutely confiscated but ..... X X X X Extracts X X X X X X X X Extracts X X X X
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