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2019 (12) TMI 247 - AT - CustomsSmuggling - gold biscuits of foreign markings - unaccounted cash - seizure under Section 132 of the Income Tax Act - burden of proof that the goods were smuggled goods - HELD THAT:- During the joint search operation by DRI and Income Tax official at the residence of the appellant, 17 gold biscuits were seized and out of 17 gold biscuits, 6 biscuits have markings of MMTC, PAMP and HDFC Bank on them. As per the RBI guidelines, the said organizations are authorized to import and sell gold. Therefore, the adjudicating authority has rightly held that the 6 gold biscuits were legally possessed and has not confiscated the same. As far as remaining gold biscuits are concerned, they have the foreign markings and the appellant while making statement to the DRI officer under Section 108 of the Customs Act has stated that they have purchased the said biscuits from M/s. Davanam Jewellers but the same has been refuted by the Davanam Jewellers when the Department made enquiry from them - Further, in his statement made twice before the DRI officer, he has not stated anything regarding the purchase of these biscuits from M/s. Sai Thirumala Jewellers and M/s. Adya Jewellers. He has not even named the jewellers in his statement at all. The invoices issued by these jewellers were brought on record for the first time while replying to the show-cause notice and therefore the Department could not investigate from the said jewellers regarding the authenticity of these invoices. Further, the retraction of the statement by a Sworn Affidavit is not valid because the said alleged affidavit was not produced before any authority and it was only executed before a Notary. Authenticity of invoices - HELD THAT:- The purchase invoices from the local jewellers were not produced during the investigation. Therefore, the Department could not verify the authenticity of those invoices. There is no infirmity in the impugned order which is upheld - appeal dismissed - decided against appellant.
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