TMI Blog2005 (12) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... n 111(d) of Customs Act. He has imposed penalty of Rs. 5 lakhs on Shri C. Srinivas and Rs. 1 lakh on Shri R. Kailash under Section 112(b) of the Customs Act. There is also a penalty of Rs. 10,000/- on one Shri Popat whose appeal is not listed. The gold biscuits were alleged to have been seized from the shop of the appellants on the belief that the said gold biscuits were of foreign origin and the appellants were not in a position to discharge their burden that the same had been imported licitly. The appellants had produced baggage receipt No. 1104, dtd. 5-5-1995, issued by the Customs authority of Madras Airport in favour of Mastan Ahmed Jumairy, who confirmed about having brought the said gold in terms of the said baggage receipt. He had a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of P. Channappa v. Mysore Revenue Appellate Tribunal, Bangalore Others - AIR 1966 Mysore 68 (V 53 C 18) wherein it has been held that when an enquiry into the charges by the Court leads to acquittal then subsequent enquiry of the same charge by the Tribunal is not competent. Reliance is placed on a similar matter rendered by the Chennai Bench in the case of Kirit Parekh v. CCE C, Hyderabad - 2001 (136) E.L.T. 955 (Tri. - Chennai) wherein the acquittal given in a prosecution case has been accepted for setting aside the penalties. Similar order has been passed by the Chennai Bench in the case of S. Duraiappa Others v. CC, Chennai by Final Order Nos. 1239 to 1247/2005, dated 13-9-2005. The learned Counsel seeks for setting aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of Maharashtra v. Laxmanshingh Jalamsingh - 2000 (126) E.L.T. 3 (Bom.) Prosecution - Evidence - Onus - Gold biscuits numbering 11 and bearing foreign markings, seized by police from a cavity in the sandal worn by the accused and the case then handed over to Customs - Gold not having been seized under the Customs Act, 1962, onus did not shift to the accused under Section 123 ibid but remained on the Department - Mere existence of foreign markings on the gold no adequate evidence to prove that it was smuggled - No other evidence adduced by Customs - Bald statement of the Inspector that it was smuggled gold not acceptable -Accused acquitted - Section 135 ibid. 6. R.R. Kabra v. State - 2000 (126) E.L.T. 415 (Bom.) Prosecution (Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... secution - Tribunal cannot ignore findings of Trial Court exonerating appellant substantially on evidence - Section 111(d) of Customs Act, 1962. Penalty - Customs - Revenue unable to discharge its burden to show that silver bars seized was of foreign origin and appellants involved in smuggling activities, penalty not imposable - Section 112(b) of Customs Act, 1962. 5. The learned SDR submits that the proceedings under the Customs are independent and the seizure of gold bearing foreign mark should be upheld including imposition of penalties. 6. On a careful consideration and perusal of the judgment rendered by the Special Judge for Economic Offences at Hyderabad in CC 20/99, dated 15-2-2001, it is seen that on the basis of the seizure ..... X X X X Extracts X X X X X X X X Extracts X X X X
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