9911796707
TMI Blog2010 (1) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... sh currency recovered from Appellant No. 2 and also imposed penalty against him. The Appeals are being disposed of by a common order. 3. Penalty was also imposed against two other persons but they are not in Appeal. 4.1 Briefly stated facts of the case are that on 28-3-2004 the BSF personnel of 15th Bn. and police personnel of Dinhata Police Station seized 22 carat purity valued at Rs. 71,600.00 which did not have any foreign marking from the possession of Shri Sahin Akhter while he was travelling by a route bus plying between Dinhata and Cooch-behar. 4.2 On 28-3-2004 at about 14.30 hrs the said BSF & Police officials seized from the residence of Shri Gautam Karmakar, Bangladesh taka 2,53,099 (of different denomination). 4.3 Both the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai in the case of Kadarbhai J. Vora v. CC, Ahmedabad - 2004 (170) E.L.T. 555), 'Gold' has been held as non-notified item, and that burden is on the Department to prove the smuggled nature of gold. 6.1 Appellant No. 1 also contended that Seized Gold lumps are non-homogenous in weight and are 22 caret purity while foreign gold bars are of equal weight having foreign markings inscribed thereon, but no foreign inscription is embossed on seized gold lumps which it is submitted assertively is indigenous goods, not confiscable under Sec. 111(d) of Customs Act, 1962. 7. Appellant No. 2 contended that Bangladesh Taka seized from possession of Shri Gautam Karmakar amounted to 2,53,099 is within US-Dollar 10,000/- which can be brought in India, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gold biscuits did not have any foreign marking. I further find that the lower Authority has himself referred to these so called gold biscuits as to two biscuits of yellow metal (believed to be gold) throughout in his impugned order. The Appellant No. 1, regarding melting of ornaments submitted that he has got it done from another notice Shri Gopal Ravidas who has later on deposed that he has not melted or converted any gold ornaments into biscuits. Shri Gopal Ravidas however admitted that he had given a challan dated 27-1-2004 duly signed by him to Appellant No. 1 for the said two biscuits. No further investigation has been made by the Department thereafter. Thus Department could not adduce any evidence whatsoever to prove the said two bis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed before public notary, Jalpaiguri stating that he brought the foreign currency with him on his visit to India for incurring his treatment of Cancer at Apollo Hospital at Chennai when he came via Chanrabandha under cover of his Passport. The lower adjudicating authority absolutely confiscated the foreign currency without considering the affidavit by Sri Billu. The matter requires reconsideration by the lower adjudicating authority. The impugned order in respect of "seizure" of foreign currency is set aside and the case is remanded to the lower adjudicating authority to decide afresh after affording an opportunity of hearing to the appellant. The Appellant No. 2 has contended that Notification issued by the Central Government, Ministry of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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