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TMI Blog2017 (9) TMI 1332X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts of the case are that the Customs Officers of Aurangabad and of Lalgola Customs, apprehended one person on 15.06.2005 in front of the Berhampur Court Railway Station and found one gold bar of foreign origin and 15 cut pieces, The Adjudicating Authority confiscated the gold bar and imposed redemption fine of along with other materials and also imposed penalty of Rs. 1,00 Lakh upon the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pass the order of releasing 13 pcs. of gold as these did not bear foreign markings in view of the fact that every cut piece of the bar cannot bear foreign markings." 2. Heard both sides and perused the appeal records. 3. For proper appreciation of the case, the relevant portion of the findings of the Commissioner(Appeals) is reproduced below:- "It is seen that the description of goods in the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records indicate that the sale had been made, then In respect of this 1 Kg gold bar, the appellant can be said to have discharged his onus under section 123 of the Customs Act, 1962 In that case the gold bar is liable to be released to the appellant." 4. The contention of the Id. A.R. is that the tampering of marks is the evidence of mala fide and therefore no further investigation is required. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Commissioner(Appeals), that the confiscated gold has already been disposed by the department. The Commissioner(Appeals) observed that the appellants are entitled to the sale proceeds minus the fine etc., if any, as provided under section 150 of the Customs Act, 1962. Hon'ble Calcutta High Court in the case Commissioner of Customs (Prev.), W.B., Culcutt v. Ratan Kr. Saha[2005 (189) ELT 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loss fixing the liability against the persons responsible after holding proper enquiry, if necessary, even after lapse of such a long time." 7. The Id. Advocate also relied upon the following decisions:- (a) UOI & Others v. Sambhunath Karmakar & Others [1986 (26) ELT 719 (Cal.)] (b) Commr. of Customs (Prev.) W.B. v. Pashupati Nath Dhandania & Ors. [Judgement dt.07.11.2014 in G.A.No.1891 of 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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