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2011 (11) TMI 237 - AT - CustomsSeizure of gold biscuits of foreign origin on ground of illicit possession / import /purchase - Absolute confiscation u/s 111(d) of Customs Act 1962 – penalties imposed on assessee-firm, partners, employees (from whose possession biscuits are recovered), other party – Held that:- The appellants in the present case have been trying to cover the transaction with three sale vouchers of M/s. S.M. Jewellers. However, no explanation is provided to justify the absence of name of the appellants, firm in the sales invoices and for not producing the original copy of the invoice. Further, there being no other evidence produced, we hold that the appellants have not been able to discharge the onus placed upon them showing the legal importation of the gold in question. Consequently, it is held that gold biscuits in question are smuggled. There can be no such reason for absolute confiscation of gold after liberalised policy for its import has came into force since 1991 therfore, absolute confiscation of the goods ordered by the Commissioner is not maintainable. Option is given to assessee to pay fine in lieu of confiscation. Penalty on assessee and other party (who gave false evidence ) are upheld, penalty on employees are reduced and since firm is subject to penalty, penalty on partners are not justified.
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