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2017 (6) TMI 146 - CESTAT KOLKATASmuggling - gold biscuit of foreign origin - Held that: - in the case of Jai Narain Verma v. Collector of Customs, New Delhi [1994 (2) TMI 171 - CEGAT, NEW DELHI], held that gold biscuits seized by Police and then handed over to the Customs Authorities, the burden of proof to establish involvement of the appellant, in the offence, lies on the department. It has already been observed that the Police officers implicated the appellants on the basis of the accused's own statement. The case was handed over to the Customs Authorities after about one month. There is no explanation given by the Police and/or enquired by the Customs Authorities for such delay. It is well settled that a person cannot be penalized merely on the basis of a circumstantial evidence and assumption and presumption and ignoring the provisions of law. Both the appellants in their interrogatory statements before the Customs officers had disclosed that they know each other. But there is no material available on record that the relationship between the appellants would establish the involvement in the alleged offence - the penalties imposed on the appellants are set aside - appeal allowed - decided in favor of appellant.
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