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2024 (3) TMI 192 - CESTAT KOLKATAConfiscation of the gold seized - penalty - HELD THAT:- We find force in the submission made by the Learned Advocate. The Seizure Report itself states that the goods is of about 20-21 Carat and subsequent quality test has revealed that its purity is only 80.66%. Therefore, this could not be classified as gold of foreign origin. Therefore, we hold that the confiscation and relevant penalty towards the same are required to be set aside. In respect of the proceedings conducted about 6 Kgs of gold seized at Patliputra Railway Station, the Learned Advocate submits that the initial statements given by the Appellant No. 2 & 3 were subsequently retracted. The Appellants have sought cross- examination of the Panchas and other persons who have recorded the statement. After the Cross-Examination proceedings are completed, the same should be taken on record and the Appellant should be given opportunity to make all their submissions and Order should be passed after following the principles of natural justice. Since the value of seized/confiscated gold is very high and the matters pertain to the year 2021, the Adjudicating Authority is directed to complete the proceedings within 4 months from the date of receipt of communication of this Order. In respect of the seized gold of 1096.03 gms, the Appeals stand allowed. The confiscated goods should be released immediately on receipt of communication of this Order. The Appeal is disposed of thus.
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