9911796707
TMI Blog2015 (11) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per Ashok Jindal: The appellant Shri Badri Narayan Sharma has filed his appeal against the impugned order claiming to be the real owner of the impugned goods. 2. The facts of the case are that 10 gold biscuits and 3 pieces of gold were recovered from the possession of Shri Shyam Lal Pal who at the time of interception on 02.06.1999 outside the Railway station, Bikaner disclosed that he wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yan Sharma on behalf of appellant before me. The appeals were disposed of vide order no. A/993-996/2005-SM(BR) dated 13.05.2005. Holding that Shri Badri Narayan Sharma is the owner of the goods and have disclosed the mode of acquiring the said gold. It was held that penalties on the appellants before this Tribunal at that time is not imposable and the gold was also not liable for confiscation. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, I proceed to adjudicate the appeal listed before me. 3. During the course of arguments on the earlier occasions the Ld. Counsel for the appellant submits that as identity of the appellant has been established, therefore, the earlier order to be made operative in favour of the appellant. 4. The request of the Ld. Counsel for the appellant was turned down by this Tribunal on the premise that o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel and submits that as appellant was not a party to the earlier list, therefore appeal be heard on its own merits. 7. Heard the parties. Considered the submission. 8. In this case Shri Shyam Lal Pal was intercepted on 02.06.1999 outside the Railways Station, Bikaner carrying 10 gold biscuits and 3 pieces of gold who stated that he is an employee of Shri Gopal Chand alias Gopal Sita for delive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant as well as ownership thereof, further, the appellant has been able to establish the proper source of the procurement of the impugned goods. In that circumstances, I hold that impugned goods are not liable for confiscation. Consequently, penalty on the appellant is not imposable. In these circumstances, I direct the adjudicating authority to release the impugned goods to the appellant. 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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