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2022 (6) TMI 785 - AT - CustomsSmuggling - Gold Bars - Indian Currency - town seizure - non-submission of legal documents evidencing the legal possession of the said goods as required under Section 123 of the Customs Act, 1962 - HELD THAT:- Admittedly it is a case of town seizure. Further, neither there is any record of the appellant having entered into India from any foreign country during the recent past, nor any allegation that he was actively involved in smuggling of gold. Admittedly, it is a town seizure from the residence where the two gold bars in question were lying in the cupboard in the bedroom. As the two gold bars are having foreign marking, the onus is on the appellant to prove the licit source of acquisition. Admittedly, the appellant has produced the copy of will at the time of adjudication proceedings. Under such facts and circumstances, it s found that the Court below have erred in rejecting the will arbitrarily. It is found that the cogent explanation given by the appellant as regards receipt of the two gold bars by way of inheritance under will, have not been found to be untrue. As under the same will, late father of the appellant has also bequeathed immovable property to the mother of the appellant, thus there is hardly doubt as regards the will being not genuine. The documentary evidence is supported by oral evidence, have more weight and legality and overrides the oral statement with regard to source of the gold bars, stated initially. The appellant have reasonably explained the licit possession of the two gold bars, as received by way of succession under the will of his father. But still the source of licit acquisition by father of appellant is not on record, neither the same is mentioned in the will dated 15.02.1999 - the order of confiscation is upheld under Section 111(m) with option to redeem on payment of duty and redemption fine of Rs.1,00,000/- - Confiscation under Section 111(l) is set aside - penalty under Section 112(a) is reduced to Rs. 50,000/- - penalty under Section 114AA is set aside. Appeal allowed in part.
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