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2013 (9) TMI 247 - CESTAT BANGALOREConfiscation of goods - The expert opinion given by the assayer that the gold of purity 995 could not have been manufactured by any venture in India was irrelevant as the respondents were claiming that the gold was only part of what was imported - Held that:- It was incumbent on the department to rely on evidence to show the illicit nature of the seized gold mound and pieces of gold - There was no such evidence adduced by the department - no verification had been conducted with the prospective dealers. No valid reasons had been adduced to doubt the correctness of the above findings especially when it had been held that Section 123 cannot be applied - The claim that the respondents marked the mound of gold with the words "CHI ESSAYEUR FONDEUR" as the mound was part of the imported gold had been rightly accepted by the Commissioner (Appeals) - the documents given in respect of substantial quantity of the seized gold produced by Keerthi Kumar Jain stands accepted by the department - the acceptance of the evidence by the Commissioner (Appeals) in respect of the balance quantity of gold calls for no interference – Decided against revenue
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