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Commissioner of Customs (Prev) , Kolkata Versus Ashok Kumar Agarwal

2016 (10) TMI 17 - CESTAT KOLKATA

Restoration of confiscation order by the Adjudicating authority - foreign marked gold bars - foreign markings in the delivery / sales documents - whether this is a case of smuggling and confiscation order need to be restored in the view that foreign markings were not present in the sales documents? - Held that: - It is not a legal requirement to indicate the foreign markings of the gold bars in the sale bills. Once importer MMTC Ltd is not showing any foreign markings in the delivery / sales doc .....

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ther source, except raising some suspicion. - No confiscation justified - appeal dismissed - decided against Revenue. - Appeal No. C/632/01 - ORDER No.FO/A/76069/16 - Dated:- 20-9-2016 - Shri H.K.Thakur, Member (Technical) Shri P. K. Choudhary Member (Judicial) Shri Arijit Chakraborty, Advocate of the Appellant Shri S. N. Mitra, AC (AR) for the Respondent ORDER Per Shri H. K. Thakur This appeal has been filed by the Revenue against OIA No. Prev. Cus. 498, 499/2001 dt 10/8/2001 passed by CC ( .....

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by making following observations:- Mr. Bharadwaj, learned Advocate appearing on behalf of the Customs Authority could not dispute the submissions made by Mr. Chakraborti regarding requirement of law for description of mark to be given as appearing on the item sold. He also could not demonstrate from the record at which point or till which of the several sales of the gold biscuits imported by MMTC by the indentified consignment, the description of the mark was given in the sale documents. The bur .....

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er documents produced to enable confiscation thereof as smuggled goods. For the reasons aforesaid, the impugned order is set aside to the extent it affects the petitioner. The Tribunal will revisit the matter and give its finding as expeditiously as possible upon allowing opportunity of hearing. This order is to be communicated to the Learned Tribunal. The writ petition is disposed of. 2.1. Learned AR submitted that Sh. Jitendra Kanti was the carrier of the seized gold bars & stated that the .....

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es smuggled and was liable to confiscation. That first appellate authority has wrongly decided the case in favour of the Respondent. 3. Sh. Arijit Chakraborty (Advocate) & Sh. Sagar Bandopadhyay (Advocate) appeared on behalf of the Respondent. Sh. Arijit Chakraborty argued that it is not a statutory requirement to indicate markings of the foreign origin gold in the sale documents. That even the documents prepared by M/s MMTC also do not indicate the markings of gold bars of foreign origin. L .....

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ing authority is required to be restored or first appellate authority has correctly allowed the appeal of the Respondent herein. Respondent produced bill No. 527 dated 30/11/97, issued by M/s Laljibhai Kanjibhai Soni Kanjibhai Soni of Ahmadabad, regarding purchase of foreign marked gold bars. The said document was not indicating having any markings of gold bars and the seller confirmed to have sold the gold bars to the Respondent. It is not a legal requirement to indicate the foreign markings of .....

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