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2016 (2) TMI 930 - CALCUTTA HIGH COURT

2016 (2) TMI 930 - CALCUTTA HIGH COURT - 2016 (342) E.L.T. 232 (Cal.) - Legalilty of import of gold biscuit confiscated - onus of proof as to legal import lies on person who possesses such goods or who holds to be the owner of such goods under section 123 of the Customs Act, 1962 - whether the biscuits recovered from the second respondentsí possession and claimed to have been imported by M/s. MMTC are the same and as to whether the respondents have been able to discharge the legal onus placed up .....

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ing to the petitioner were not duly purchased by the petitioner under documents produced to enable confiscation thereof as smuggled goods. - The Tribunal to revisit the matter and give its finding as expeditiously as possible upon allowing opportunity of hearing - writ petition disposed off - matter on remand. - WP No.515 of 2002 - Dated:- 22-2-2016 - JUSTICE ARINDAM SINHA Appearance : Mr. Sagar Bandopadhyay, Adv. with Mr. Arijit Chakrabarti, Adv., Mr. Niladri Banerjee, Adv., Mr. R. Bharadwa .....

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recovered or who claims to be the owner of the gold in question. Shri Ashoke Kr. Agarwal has admitted the ownership of the gold biscuits recovered from the possession of Shri Jitendra Kamti and have produced documents to show that the same have been legally purchased by him from M/s. Laljibhai Kantibhai Soni of Ahmedabad and have been legally imported into India. The enquiries were conducted by the Revenue from M/s. Laljibhai Kantibhai Soni of Ahmedabad who have admitted having sold the gold bis .....

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appeal is as to whether the biscuits recovered from the second respondents possession and claimed to have been imported by M/s. MMTC are the same and as to whether the respondents have been able to discharge the legal onus placed upon them under the provisions of section 123. M/s. MMTC has nowhere denied that the gold biscuits imported by them under the relevant bill of entry and sold to M/s. Chowksi Arvind Kumar were with the markings credit swisse . This fact is also evident from the examinat .....

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credit swisse , the same has been held to be not covered by the documents produced by the respondents by the Addl. Commr. and in my views rightly so. The petitioner has impugned the said order inviting judicial review thereof in exercise of power under Article 226 of the Constitution of India. Mr. Chakrabarti, learned Advocate appearing on behalf of the petitioner submits that the documents produced by his client could not be faulted by the department. There is no description in the documents r .....

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