TMI Blog1999 (9) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... , six pcs. of gold biscuits having foreign inscription each weighing 10 tolas duly wrapped in paper packet and concealed in under-garments worn by the said person were recovered. As no explanation was coming from the appellant as regards the legal possession of the gold biscuits in question, the same were seized for further action along with the other relevant materials. In his voluntary statement, Shri Rao gave a detailed chain of events leading to the above seizure. He deposed that the said biscuits were purchased by him at the instance of the other appellant Shri J. Sathyanarayana who after getting the same from one person in Calcutta handed over the biscuits to him for keeping it secreted in his under-garment. He also disclosed the name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... separately and are mutually consistent which add credibility to the evidence of its authenticity. As regards the appellants defence that the goods were purchased by them from two individuals who had legally imported the same, the same was rejected by the adjudicating authority that if that was true, they would have carried with them either a copy of said sale letter or the baggage receipt of the said imports of gold. He also observed that though the appellants were found to be carrying a xerox copy of a baggage receipt which they had stated had been given to them for producing before any officer who challenged them en route, the baggage receipt on examination was not found to be tallying with the gold biscuits in question inasmuch as the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot case of the Department that the baggage receipt produced by them showing importation of gold is not genuine. Neither is the case of the Department that this document did not relate to this gold under seizure. As such instead of going to the other evidence as regards the initial statement of the appellant which stand retracted by them at the first available opportunity, the adjudicating authority should have verified the documentary evidence produced by the appellants. In these circumstances, he prayed that the matter be remanded for consideration of the baggage receipts produced by them. 6. Shri R.K. Roy, JDR appearing for the Revenue reiterated the reasonings of the original as well as the appellant authority. He submitted that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not accompanying the gold biscuits at the time of seizure. This approach of the Deputy Commissioner is not in accordance with law. The gold biscuits, when purchased from a person who has legally imported the same are not supposed to be accompanied with documents all the time. It is a fact that another baggage receipt was recovered from the appellant s possession on which comparison did not tally with the gold biscuits in question. This factor shows that baggage receipt showing legal importation of the gold can be tallied with these gold biscuits and it is not that any baggage receipt can be used for showing the import of the gold biscuits. If the baggage receipt produced by the appellant is tallied with the gold biscuit in question, the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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