TMI Blog2005 (7) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... ant has contended the correctness of the impugned Order-in-Appeal vide which the Commissioner (Appeals) has ordered the confiscation of the seized goods and imposed penalty of Rs. 12,500/- on him. 2.I have heard both the sides. The penalty has been imposed on the appellant on account of alleged recovery of four pieces of foreign origin gold biscuit from his possession on 8-3-2000 in the area Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he seized goods, no reliance could be placed on such a report and no presumption that these were smuggled and of foreign origin, could be drawn so as to invoke the provisions of Section 112 of the Customs Act for confiscation and imposition of penalty on the appellant. Therefore, the impugned order is set aside and appeal of the appellant is allowed with consequential relief as per law. (Order d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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