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2021 (3) TMI 1205 - AT - CustomsReduction in quantum of redemption fine and penalty - Smuggling - Gold Bar - Revenue entertained a doubt that the appellant had improperly imported gold into India - HELD THAT:- It is interesting to note that there is no explanation on the cut pieces of 100 gms foreign marked gold bar with the marking “Cambi, Suisse 100 gm Gold 999.9” ending with last five digits of Sl.No. 09053” that was retrieved from Ryobi brand 6” Orbittal Buffer car cleaning machine. There is also no rebuttal on maintaining a secret chamber and a hot furnace inside nor has he disputed the availability of dismantled power tools of buffer car cleaning machine, etc. More interestingly, the appellant has nowhere claimed, rather has not even admitted that he is an authorised/license holder/goldsmith to carry out the job of melting gold pieces and convert to gold items of his so called customers. After having mentioned that the gold pieces were given by his customers, he has nowhere even offered to furnish the details of such customers to whom the seized gold including the one cut piece with marking “Cambi, Suisee 100 gm Gold 999.9” belonged. The cumulative effect of the observations is that the initial burden cast on the appellant in terms of Section 123 ibid has not been discharged and therefore Revenue's action is justified. Strangely, the non-filing of appeal against rejection of absolute confiscation by Commissioner (Appeals) is questionable especially when an order authorising appeal against Order-in-Original granting redemption was made. Further, the Revenue has happily accepted the Commissioner (Appeals) order whereby the substantial reduction is ordered, both in terms of redemption fine as well as penalty, hence Commissioner (Appeals) order has to be upheld. Appeal dismissed.
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