Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Sri A. Trinath Rao Versus Commr. of Customs, Central Excise & Service Tax-BBSR-I

2015 (11) TMI 552 - CESTAT KOLKATA

Seizure of gold - Rightful owner - Possession of gold with other person whose goods along with petitioner's gold was seized - Held that:- In view of the nature of evidences existing as early as 1975 it cannot be said, as held by adjudicating authority, that claim of Late Shri A. Raja Rao was an after thought. The case of the Revenue will not get any support from the argument; that what A. Raja Rao gave was 39 Tolas, 8 Annas and 6 grams of old ornaments and what is mentioned at Sr. No. 41 & 42of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s department has only presumptions and assumptions to rely upon. - Decided in favour of Appellant. - Customs Appeal No. C/75431/2014 - ORDER NO : FO/A/75554/15 - Dated:- 9-10-2015 - Shri H.K. Thakur, Technical Member For the Petitioner : Sri Subrat Satpathy, Advocate For the Respondent : Sri S.K. Naskar, A.C. (A.R) ORDER Per SHRI H.K. THAKUR This appeal has been filed by appellant Shri A. Trinath Rao, son of Late A. Raja Rao, of Behrampur, Ganjam; against Order-in-Original No. CCC/GOLD/BBSR-I/21 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e held on 23/3/1975 and wanted to remake certain new gold ornaments from old gold ornaments lying with him. That for this purpose he entrusted 16 Tolas 5 Annas 26 grains of old gold ornaments on 21/3/1975 to a certified goldsmith Shri Narayan Murthy Achari who was recommended to Shri A. Raja Rao by Shri Doki Janardan Swamy. That another 8 Tolas 12 Annas and 10 grins + 14 Tolas 6 Annas of old gold ornaments were also given to Shri Narayan Murthy Achari on 1/4/75 on the guarantee of Shri Doki Jana .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nding over the same to Shri A. Raja Rao , the father of the present appellant. That while the new gold ornaments of Shri A. Raja Rao were in the possession of Shri Doki J. Swamy the same were seized by the Central Excise Officers on 19/4/1975 alongwith other primary gold and gold ornaments. That two items mentioned at Sl. No. 41 & 42 of the annexure to Panchnama were the new gold ornaments belonging to Shri A. Raja Rao. That as soon as Shri A. Raja Rao came to know of the seizure he wrote a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

unal on 23/5/1977 against order dated-23/5/1977 passed by Commissioner as Gold Control Adjudicating Authority. That appellant moved High Court of Orissa vide OJC No. 2249/81 praying for issuing directions to Collector of Customs & Central Excise, Bhubaneswar to release the seized gold ornaments claimed by Shri A. Raja Rao. That on 27/9/1982 High Court of Orissa passed an order that applicant may join appellate proceedings of the seized confiscated gold pending before Tribunal. That following .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

al. That after getting an order dated 11/10/1994 from the Tribunal Shri A. Raja Rao approached the office of the Respondent more than three dozen times but no order was passed by the Adjudicating authority till his death.That after the death of Shri A. Raja Rao the present appellant issued registered notices dated 16/7/2008 and 6/9/2008 to Shri Doki J. Swamy to hand over the gold ornaments to him. That on 12/9/2008 Shri Doki J. Swamy wrote to the present appellant that he had only got two items .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

from the Collector of Customs & Central Excise, Bhubaneswar, therefore, on 8/3/2013 appellant moved Orissa High Court in W.P. (C) No. 5543/2013. That only after receipt of notice of High Court the Respondent called the appellant for appearing for personal hearing on 17/10/13. That Adjudicating authority rejected the claim of the appellant as an after thought. Ld. Advocate made the bench go through his grounds of appeal and the Annexures to appeal memorandum to argue that a Slip No. 41, recov .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ection to the appropriate authorities for immediate release of gold ornaments to the present appellant which belonged to Late Shri Raja Rao. 3. Shri S.K. Naskar A.C. (A.R.) appearing on behalf of the Revenue argued that there are several contradictions in the claim of present applicant and Shri A. Raja Rao in as much as for making new ornaments for a marriage on 23/3/75 no person will give gold as late as 21/3/75. That nothing is mentioned against Sr. No. 41 & 42 of the annexure to Panchnama .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e same Adjudicating authority under which all the gold/ornaments, seized from Shri Doki J. Swamy on 19/4/1975, were confiscated without giving any option of redemption. It was his case that after confiscation the goods became Central Govt. property and no appeal is pending against the said order dated-13/1/2004. 3.1 As a counter to the argument of the Learned A.R. , Advocate appearing on behalf of the appellant argued that Order-in-Original No. CCE/Gold/BBSR-I/20/2014 dated-13/1/2014 has not bee .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

040/1041/CAL/1994 dated 11/10/1994 it is observed by this bench in para 10 that way back in 2/6/75, Atmakuri Raja Rao claimed some of the seized ornaments. Para 7 of the petition filed by A. Raja Rao before Supdt., Central Excise (Prev.), Cuttack in 1975 also claims item No. 41 & 42 of the Panchnama. Shri Doki Jananrdan Swamy in his cross examination before Judicial Magistrate on 23/11/75 while giving reply to Question No. 11, gave following answer: "Ans : Though I have no dealings with .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Rao, but from the sling attached and on further investigation and claim made by Raja Rao, you could know that these items belong to Raja Rao and was entrusted to the accused for remaking the ornaments". 4.2 In view of the nature of evidences existing above as early as 1975 it cannot be said, as held by adjudicating authority, that claim of Late Shri A. Raja Rao was an after thought. The case of the Revenue will not get any support from the argument; that what A. Raja Rao gave was 39 Tolas, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version