TMI Blog2005 (10) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The brief facts of the case are that on 19-7-99 the Customs officer visited the shop of the appellant and during search two pieces of foreign origin gold were recovered. In addition to this two other gold pieces wrapped in a newspaper and Indian currency amounting to Rs. l,23,820/- was recovered. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned that this currency is sale proceeds of smuggled gold but subsequently on 29-7-99, the appellant wrote to the Custom authorities to the effect that the earlier statement was obtained under coercion the currency in question is the sale proceeds of the Indian jewellery and the gold it is also an Indian origin. The appellant relied upon the decision of the Tribunal in respect of confiscation of cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d pieces which are not being claimed by the appellant. The contention is that the gold bars were of foreign origin and there is no evidence to show that this legally imported into India and the appellant admitted that the remaining two gold pieces were of foreign origin gold which was melted. In respect of the Indian currency, the contention of the Revenue is that the appellant in his statement ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery as there is no such evidence is being produced by the appellant, therefore, in absence of any documentary evidence I find no merit in the contention of the appellant in respect of seized gold. 6. In respect of the seized currency, the contention of the appellant is that in view of retraction made on 29-7-99 where it was specifically stated that it was sale proceed. The appellant is relying u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantity of gold must be established by the Custom authorities. 7. Further, I find that provisions of Section 121 of Customs Act provides that where any smuggled goods are sold by a person having knowledge or reason to believe that the goods are smuggled goods, the sale proceeds thereof shall be liable to confiscation. In the present case there is no evidence regarding the sale of smuggled gold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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