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2019 (10) TMI 382 - HC - CustomsSmuggling - Gold Jewellery - reliance on the un-retracted statement - burden to prove the fact that the goods are not smuggled - section 123 of CA - HELD THAT:- Being a notified item, the burden to prove that the gold jewellery was not smuggled, was on the respondent. Though the appellant maintained that he had purchased the gold within India, the identity of the purchaser remain undisclosed during investigation as well as during adjudication, and it was only at the stage of appeal, before the Commissioner (Appeals) that the appellant belatedly produced documents, purportedly invoices whereunder he had purchased the gold - There is no explanation forthcoming as to why, if, in fact, the gold had been purchased by the appellant within India, the aforesaid invoices were not available with the respondent till the stage of appeal. The belated explanation of the respondent, at the stage of appeal, that the gold had been sold to him in India, and was intended to be given to some undisclosed person in Mumbai, is too facile to merit acceptance - We are, therefore, persuaded to believe the un-retracted confessional statement of the respondent under Section 108 of the Act that, in fact, he had smuggled the gold from Dubai. The seized goods are smuggled goods - the substantial questions of law are, therefore, answered in favor of the Revenue and, against the respondent.
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