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2019 (1) TMI 77 - AT - CustomsAbsolute confiscation - imposition of penalty - Smuggling of Gold - restricted item or not? - Held that:- The appellants have failed to prove the source of procurement of Gold, therefore, Gold is smuggled one but on the same time, Revenue is also failed to prove that Gold is of third country origin and smuggled through Nepal. In fact, the Revenue has not adduced any evidence to that effect, whereas on the other side, Shri Sanjeeb Kumar, himself has categorically stated that he is not dealing with the purchase and sale of the Gold. Therefore, the Revenue has failed to prove that the Gold in question is of third country origin and have been imported/smuggled through Nepal. Without evidence, the benefit of presumption under Section 123 of the Customs Act, 1962 is not available to the Revenue - The Gold in question cannot be held as restricted goods and they can be released on payment of redemption fine and penalty as the goods are smuggled in nature. The redemption fine of ₹ 5 lakhs is imposed on the Gold in question which can be redeemed on payment of the said redemption fine - Considering the fact, that appellants are involved in the activity of smuggling of Gold, therefore, penalty of ₹ 1 lakh each is imposed on all the appellants - appeal allowed in part.
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