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2020 (1) TMI 1312 - CGOVT - CustomsConfiscation - one gold bracelet/kada and two gold chains - Baggage Rules - revision application has been filed on the grounds that the gold was purchased by the applicant from M/s. Kishan Lal Jewelers Pvt. Ltd. in India and he should be allowed to clear the gold jewellery without redemption fine, personal penalty and customs duty - HELD THAT:- No evidence has been put forth by the applicant establishing his contention that impugned goods are of Indian origin except the invoices which cannot be treated as substantive evidence. The applicant was asked to give evidence regarding the mode of payment in respect of Purchase Invoices No. C-440, dated 13-5-2014 and No. C-668, dated 11-7-2014 and the fact that he was in India on these dates, i.e., the dates of purchase of impugned goods. Since the applicant has not furnished cogent evidence in support of his contention that the goods are of Indian origin the same cannot be accepted and is rejected. It is observed that the applicant did not request for permission to re-export the impugned goods before the lower authorities. Government holds that re-export of the confiscated goods cannot be considered at this stage - It is held that the adjudicating authority has correctly imposed redemption fine of ₹ 1 lac (Rupees One Lac) for release of goods along with applicable customs duty @ 36.05%. The said Order-in-Original and Order-in-Appeal are upheld. Revision application dismissed.
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