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2020 (1) TMI 315 - AT - CustomsSmuggling - Gold converted into ornaments - authority of CISF Officer to intercept the gold - reliability on statements - corroborative statements - Seizure - Absolute Confiscation - penalty - HELD THAT:- The entire case was made out by the department as smuggled gold on the basis of conjecture and surmises that the seized gold bangles were made out of smuggled gold converted into ornaments. There are no direct or indirect link in support of the allegation of the department. The Investigating Officer should have enquired the matter in detail in support of their allegation. It appears that the Investigating Officer in the present case had merely proceeded on the basis of the initial statement and have not examined the details thoroughly. They have not investigated even the Invoices submitted by the appellants with the proper local authorities. In such situation, the seizure of gold bangles worn by the Appellant No. 1, cannot be sustained. It is significant to note that the entire case is made out on the basis of statement of Appellant No. 1 - The other statements including Appellant No. 1’s subsequent statement and purchase documents were discarded as afterthought. Apparently, the statement dated 23.06.2017 of Appellant No. 1 is uncorroborative in nature. The gold bangles cannot be held to be of smuggled nature. Hence, the confiscation of the gold bangles and imposition of penalties are not justified - Appeal allowed - decided in favor of appellant.
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