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2024 (2) TMI 204 - CESTAT KOLKATALevy of penalty u/s 112 (b) (ii) of the Customs Act, 1962 - smuggling of Gold Bars - goods were bought from Myanmar without proper documents - no reliable evidence has been produced to prove beyond reasonable doubt that the gold bars were imported or legally procured - Violation of principles of natural justice - HELD THAT:- The Department has not stated as to what kind of foreign markings were found on the seized gold bars. Even in the list of Inventory of Goods seized dated 26/6/2014, nothing on this count is being shown. Though this document speaks of 5 Gram gold being drawn as samples, the Department has not come out with any Certificate about the purity of these gold bars. Though the Appellants in their reply to Show Cause Notice before the Adjudicating Authority have submitted that no reliable evidence has been produced to prove beyond reasonable doubt that the gold bars were imported or legally procured, the Adjudicating Authority has not addressed this issue properly. In the instant case the inscriptions as embossed on the recovered gold bars clearly demonstrates that they have been manufactured in a foreign country”. The seizure Report and the SCN do not speak any such inscription. Therefore, this finding of the Adjudicating Authority is not backed by any documentary evidence whatsoever. Thus, no proper case has been made out against any of these three Appellants so as to impose the penalty under Section 112 (b) (ii) of the Customs Act, 1962 - appeal allowed.
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