9911796707
TMI Blog2001 (10) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... Both the appeals are being disposed of by a common order as they arise out of the same impugned order passed by the authorities below. Vide the impugned order, the Deputy Commissioner of Customs has confiscated one gold biscuit and three cut pieces of gold of foreign origin absolutely and has imposed personal penalty of Rs. 20,000/- on Shri Narayan Chandra Dutta and of Rs. 10,000/- on Shri Subra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect that the gold in question is owned by his Uncle, Shri Narayan Chandra Dutta and he was keeping the same in his pocket under the direction of Shri Narayan Chandra Dutta. 2. During adjudication proceeding, the appellants could not produce any evidence to show that the gold in question was legally imported. The adjudicating authority based upon the evidences on record held against the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 123 of the Customs Act. As such the onus to prove that the same is smuggled lies upon the persons from whose possession the same is recovered. He further submits that the fact that gold has been allowed to be imported into India on payment of duty does not mean that every gold available in India is duty paid. He further submits that the appellants' contention that being a gold-smith he is allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in gold. The gold is a notified item under the provisions of Section 123 of the Customs Act, 1944. As such the onus to prove that the same is not smuggled and has been lawfully acquired lies upon the accused person. No evidence has been produced by either of the appellants to show that the gold has been legally acquired by him. On the contrary, I find that the appellants in their statements have a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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