Home Case Index All Cases Customs Customs + AT Customs - 2013 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 141 - AT - CustomsSeizure of goods - Gold coins of foreign origin seized on the belief of being smuggled into India - Held that:- Gold with foreign markings when recovered from the possession of a person and the person from whose possession it was recovered - failed to explain reasonably about the licit procurement of such gold to the officers - the same was liable for seizure and confiscation - as gold was a notified goods u/s 123 - the burden lies on the Appellant to satisfy the authorities that the gold biscuits that were seized from their possession, not only procured legally by them from the NRIS as claimed by them - but also the gold were licitly brought into India - on which appropriate Customs duty had been discharged – the sale letters issued by the respective vendors were no doubt relevant and might carry some evidentiary value - but would definitely require corroboration in the form of documentary evidence of licit import of the gold by the respective NRI vendors. Confiscation of goods u/s 111(d) - whether the description of the gold as mentioned in the seizure list tallies with the description shown in the baggage receipts - in the case of 05 pieces of gold biscuits seized claimed to be covered under baggage receipt No.16891 - the description in the baggage receipt more or less tallies with the description mentioned in the seizure list – Thus absolute confiscation of 05 pcs. of gold biscuits seized cannot be sustained - the other one piece of gold biscuit the description mentioned in the seizure list as 'Swiss Bank Corporation', does not at all conform to the description shown in the baggage receipt no.16891 - the absolute confiscation of the other one piece of gold biscuit was upheld. Penalty u/s 112 – as confiscation of five gold coins were set aside – thus the penalty was also reduced accordingly – decided partly in favour of assessee.
|