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2010 (10) TMI 650 - AT - CustomsConfiscation - appellant in his statement deposed that earlier he had made 6 visits from 5-4-92 to 19-10-92 and during Oct/92 this was his third visit - The contention of the appellant is that he was merely carrying the said gold and foreign currency for and on behalf of his relatives of NRI and there was every intention to pay the requisite amount of Customs duty by the NRI - insufficient documentary evidence existing at the time of the incidence to show that the gold was purchased by Yakub Yusuf for and on behalf of the other five - there is not the slightest evidence to show that the gold was purchased at Zurich, brought to London and from London to Mumbai by Yakub Yusuf at the request of and on behalf of these passengers - Held that: gold is liable for confiscation, the gold is not belonging to the five persons and the gold belonged to the appellant, however, the benefit of the Notification No. 117/92-Cus. as amended, is not available to the appellant since he has already availed the said benefit - In the result, the Commissioner's Order is sustainable in so far as confiscation of gold is concerned, however, the gold is liable to be redeemed on payment of fine and penalty, however, since the gold has been sold by the Department while the appellant was pursuing the appellate remedies available to him, he would be entitled for return of the sale proceeds - Appeal is disposed of
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