Home Case Index All Cases Customs Customs + AT Customs - 2007 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (10) TMI 290 - CESTAT AHMEDABADBurden to prove smuggling gold biscuits and gold coins bearing foreign markings In a locker of the appellant with State Bank of India, 975 gms. of gold ornaments, 345 gms. of primary gold including two biscuits having SUISSE markings and coins were found. The appellant in his statement has deposed that two foreign marked biscuits of one ounce each were gifted to his daughter on her wedding as was customary in their caste that near and dear relatives give such type of gifts along with cash. As regards the other 4 coins, he deposed that they were in the possession of his mother and after her death the same were inherited by him as he was the only son. How his mother acquired the same, for this he had no explanation to offer Held that department failed to provide the proof of smuggling the explanation offered by the appellant found sufficient The benefit of doubt extended to appellant appeal allowed.
|