Home Case Index All Cases Customs Customs + AT Customs - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 450 - AT - CustomsPenalty u/s 112 of CA - Smuggling - 1 KG gold bar - illegal possession and transaction of smuggled foreign gold bars - penalty upheld on the ground that appellant had not proved beyond doubt that gold bar is a legally imported one - Held that:- The gold bar in question was not seized in a customs area. However, as per the provisions of Section 123, which inter alia apply to gold, where any goods specified therein are seized under reasonable belief that they are smuggled goods, then the burden of proving that they are not smuggled goods shall be either on the person from whose possession the goods were seized or the person, if any, who claims to be the owner of the gold - The only fly in the ointment is that there is a definite discrepancy in the markings found on the impugned gold bar vis-à-vis markings on the gold bars imported by MMTC Ltd., Chennai. The claim of having acquired and being in possession of legally imported gold bar, will surely crumble - based on the facts on record, the burden of proving that the gold is not smuggled is inter alia on the appellants herein and secondly, such a burden has not been satisfactorily cast off - imposition of penalty under Section 112 of the Customs Act, 1962 on the appellant is very much justified - quantum of penalty reduced from ₹ 1,50,000/- imposed to ₹ 50,000/- - appeal allowed in part.
|