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2009 (4) TMI 696 - AT - CustomsConfiscation and penalty - Smuggled gold - Held that: - The gold is a notified item. Under Section 123 of the Customs Act, 1962, the onus is on the claimant to show the lawful possession of the gold. In the present case, the Appellant had taken the plea that the gold has been lawfully purchased from Ahmedabad, regarding which the Appellant could not produce any evidence that the consideration amount has been paid till today. The concerned person who issued the bill admitted that till 2005, he has not received any consideration amount. In the sale bill, the sale was on credit. There is not evidence on record to show that the Appellant was earlier purchasing the gold bars or silver ornaments from M/s. Lalji Bhai Kanji Bhai Soni and there is a running account in this regard - appeal dismissed - decided against Appellant.
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