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Shri Badri Narayan Sharma Versus C.C.E. Jaipur-II

2015 (11) TMI 1403 - CESTAT NEW DELHI

Confiscation of goods - Identity of owner of gold and source not known - Held that:- 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 delivery of the said gold to Shri Shyam Sunder Soni. When Shri Gopal was interrogated he revealed that he has purchased the said gold from the appellant before me who on interrogation revealed that he has p .....

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llant is the owner of the impugned goods. - there is no dispute regarding the identity of the appellant 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 - Decided in favour of assessee. - Appeal No. C/254/2005-CU(SM) - FINAL ORDER NO. 52378/2015-CU(SM) - Dated:- 24-7-2015 - Shri Ashok Jindal, Member (Judicial) Shri Naresh Kha .....

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s an employee of Shri Gopal Chand alias Gopal Sita for delivery to Shri Shyam Sundar Soni and on interrogation of Shri Gopal Chand alias Gopal Sita it was revealed that he has purchased the said gold from Shri Badri Narayan Sharma (the appellant before me) who was also interrogated and disclosed that he has purchased the gold biscuits / pieces from one Shri R K International, Saraf Market, Chandni Chowk, Delhi. Thereafter, proceedings were initiated for confiscation of the impugned goods and imp .....

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cquiring 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 Shri Badri Nayaran Sharma (appellant before me had not filed any appeal which was disposed of by the order of this Tribunal dated 13.05.2005) filed an appeal against the impugned order on 29.03.2005. When this appeal came up for hearing, it came to the knowledge of this Tribunal that the appeal of the appellant has already b .....

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e 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 on earlier occasion the appellant who was considered as Badri Narayan Sharma is non est. Therefore, said order cannot be made ope .....

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