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2014 (8) TMI 80 - CESTAT NEW DELHIConfiscation of gold u/s 111 - contravention of notification No. 9/96 dated 22.1.1996, issued under Section 11 - Held that:- The prop. Of the said M/s. Dhancholia had also deposed to have sold the gold to the appellant. As such, by producing the said evidence, the appellant has discharged the initial burden of proof. If the revenue seeks to establish the said stand as false, it is for them to produce the evidence. Mere dismissal of the same, as an afterthought, when there is virtually no evidence to demolish the said stand of the appellant, especially when the same stand corroborated by production of invoice as also by the statement of Shri Sada Narain Sharma, prop. of M/s. Dhancholia & Sons, Chandni Chowk, New Delhi, is not legal and proper. Similarly, reliance on the initial statement, which stand retracted at the time of bail application and duly substituted by following statement is also, not in accordance with law. The said statement is not confessional in the strict sense, in as much as, the same nowhere admits the smuggling of the gold by the appellant himself and is based upon hear-say evidence. Further, there is admittedly no corroboration to the said retracted statement and no evidence indicating and establishing the smuggled natural of the gold - no merits in the Revenue’s case for confiscating of the gold or for imposition of penalties - Decided in favour of assessee.
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