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2015 (11) TMI 1403 - AT - CustomsConfiscation of goods - Identity of owner of gold and source not known - Held that:- Shri Shyam Lal Pal was intercepted on 02.06.1999 outside the Railways Station, Bikaner carrying 10 gold biscuits and 3 pieces of gold who stated that he is an employee of Shri Gopal Chand alias Gopal Sita for delivery of the said gold to Shri Shyam Sunder Soni. When Shri Gopal was interrogated he revealed that he has purchased the said gold from the appellant before me who on interrogation revealed that he has purchased the gold from Shri R K International, Chandni Chowk, Delhi against an invoice and showed all the documents for procurement of gold through proper channel. When the appellant has been able to show the source of procurement by proper channel and on payment thereof. In these circumstances, the order of this Tribunal dated 13.05.2005 held that Shri Shyam Lal Pal, Gopal Chand alias Gopal Sita and Shyam Sunder Soni are not the owner of the impugned goods. In those circumstances, only the appellant is the owner of the impugned goods. - there is no dispute regarding the identity of the appellant as well as ownership thereof, further, the appellant has been able to establish the proper source of the procurement of the impugned goods. In that circumstances, I hold that impugned goods are not liable for confiscation - Decided in favour of assessee.
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