TMI Blog2003 (12) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... f doubt arises from the two possibilities (1) the duty liability on the seized foreign marked gold coins has been met, and (2) the said duly liability has not been met. Payment of duty on gold by passengers arriving from abroad (vide Notification No. 117/92-Cus., dated 1-3-92) is with effect from the 1st of March, 1992. The seized gold coins, having been imported into India on or before 5-3-1991, could not have been licitly cleared on payment of duty or under free allowance. The impugned gold coins have, therefore, not been licitly imported. In view of the date of importation of the foreign marked gold coins preceding the date of Notification No. 117/92-Cus., the said benefit of doubt extended in the Order-in-Appeal is evidently erroneo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red these coins from various persons during his marriage ceremony in 1985 and subsequently on various occasions during the birthdays. I have inspected the coins and it revealed that all the 29 coins are exactly similar of same lot and identical in all respects. A Panchnama has been drawn to that effect before 2 independent panchas. The markings on all the coins have been found to be same and similar in all respects. Accordingly the claim that these coins have been received as gifts on various occasions in piece-meal manner is not only false but concocted. The gold coins are covered under Section 123 of the Customs Act and the onus is on the party to prove that the same has been licitly acquired. In this context, I have been reminded of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords of the case and heard the appellant. During the relevant time of seizure Gold (Control) Act, 1968 was not applicable and the burden to prove licit acquisition of gold under Section 123 of Customs Act, 1962 did not lie on the appellant. Appellant s contention that the gold coins were received on his marriage and his birthday was not accepted by lower authority. However, keeping in view that the gold coins were weighing only 236 grams and it is customary in Hindu families to gift such coins on the occasion of marriage and birthdays etc. and as the Department has not been able to prove any contravention of law of land, benefit of doubt may be extended to the appellant. I, therefore, set aside the impugned order and allow this appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explanation of Shri Badgamia cannot be an incredible story to explain the possession. Once the claimant has given an explanation and the same is found to be not incredible story but as found by Commissioner of Customs (Appeals) ...... It is customary in Hindu families to gift such coins on the occasion of marriage and birthdays etc...... the same has to be upheld when not challenged in the appeal. (g) A perusal of the grounds taken in this appeal reveals that the Commissioner has filed the appeal on two possibilities and a presumption that gold has been allowed to be cleared on payment of duty only with effect from 1-3-1992 i.e. much after the seizure by income-tax officers on 5-3-1991 therefore the same could not have been licitly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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