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2019 (8) TMI 1005 - CESTAT ALLAHABADSmuggling - Gold Bars - It appeared to revenue that the said gold was smuggled in to India from Nepal through off-route in violation of Notification No.09/1996-Cus dated 22.01.1996 and therefore, the said gold was liable for absolute confiscation - penalties - HELD THAT:- The appellants had produced documents through which appellants obtained legal possession of gold within India. Neither the investigating agency produced any evidence on inquiry from Embassy of India in Kathmandu, Nepal nor they have produced any evidence of the so called off-route taken by the appellant to allegedly smuggle gold into India from Nepal. Further, the Original Adjudicating Authority has not caused any inquiry with M/s Saakshi Securities Ltd. and without causing any investigation with M/s Saakshi Securities Ltd. who had issued documents to the appellants for legally handing over the gold to them simply did not accept the documents only for the reason that they were not produced before the investigating authorities. It was obvious that the documents were produced before the Original Adjudicating Authority as evidence of legal possession of gold by the appellants. The Original Adjudicating Authority has rejected the documents only for the reason that they were not produced before the investigating authorities - We are constrained to observe that the Original Adjudicating Authority has not understood the process of adjudication. Since it has not been established that the documents issued by M/s Saakshi Securities ltd. for handing over 8 Kgs gold to Shri Vinod Kumar Verma are not fake and also it has not been established that said gold was brought into India through off-route, we do not find any merit in upholding the impugned order. Appeal allowed - decided in favor of appellant.
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