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2023 (11) TMI 423 - AT - CustomsConfiscation - town Seizure - Gold of foreign origin having inscription of 2(two) Swastika symbol - failure to prove reasonable belief that being the gold in question is smuggled one - HELD THAT:- To decide the issue this Tribunal in the case of SHRI BALWANT RAJ SONI VERSUS COMMISSIONER OF CUSTOMS (PREVENTIVE) , PATNA, SHRI ANURAG JALAN VERSUS COMMISSIONER OF CUSTOMS (PREVENTIVE) , PATNA AND SHRI MANOJ KUMAR SETH VERSUS COMMISSIONER OF CUSTOMS (PREVENTIVE) , PATNA [2023 (5) TMI 940 - CESTAT KOLKATA] has examined the issue and observed the ‘reasonable belief’ on which the DRI officers presumed that the gold bars/pieces were of smuggled nature is not supported by any corroborative evidence. There is no document available on record to establish that gold bars/pieces were smuggled into India from Bangladesh. The impugned order has concluded that the said gold bars/pieces were smuggled into India only on the basis of assumptions and presumptions without any concrete evidence to substantiate this claim. Hence, we hold that material evidence available on record does not establish that the gold bars/pieces were smuggled into India without any valid documents. It is apparent from the records itself that it is a case of town seizure. The purity of gold is 99.5% and having no embossing of foreign mark, in that circumstances, revenue has failed to prove reasonable belief that being the gold in question is smuggled one. In the absence of that the impugned gold cannot be seized under Section 110 of the Customs Act, 1962 and therefore the gold in question is not liable for confiscation and no penalty is imposable on the appellant. There are no infirmity in the impugned order - the appeals filed by the revenue are dismissed.
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