2009 (9) TMI 793

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..... the impugned order whereby confiscation of 202.240 gms. of foreign origin gold was set aside. 3. Briefly stated the facts of the case are that on 25-12-2007 the present Respondent was apprehended with four cut pieces of foreign origin gold. The gold was seized on bona fide belief that the same is smuggled into India. The adjudicating Authority confiscated the gold and imposed penalty on the pre .....

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..... M/s. Gurudas Jewellery which on verification was found to be incorrect. Therefore in these circumstances the invoice dated 24-12-2007 issued by M/s. Jalan Gold Silver Pvt. Ltd. might be prepared after the seizure of the gold. 5. The contention of Respondent is that investigation was conducted from M/s. Jalan Gold Silver Pvt. Ltd. in respect of the invoices produced by the present Respondent .....

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..... was found that on 26-12-2007 also the invoices were issued regarding sale of gold. In these circumstances the Commissioner (Appeals) held that the present Respondent had discharged the burden of proof. Under Section 123 of Customs Act regarding legal possession of the gold. In the grounds of Appeal the Revenue specifically stated that circumstantial evidence show that the invoice dated 24-12-2007 .....

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