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2017 (12) TMI 1111

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..... Order No. 71936/2017 - Dated:- 8-12-2017 - Mr. Anil Choudhary, Member ( Judicial ) Ms. Stuti Saggi (Advocate) for Appellant Shri Pawan Kumar Singh (Supdt.) AR for Respondent ORDER Per : Anil Choudhary This appeal is against Order-in-Appeal passed by the Commissioner (Appeals) Customs Central Excise, Ghaziabad, being order dated 28th March, 2014, whereby he has been pleased to confirm the Order-in-Original, confiscating the two gold bars seized from the locker of the appellant on 22nd February, 2005, absolutely, along with penalty of ₹ 25,000/- under Section 112 of the Customs Act for illegal possession of gold. 2. The brief facts as per the show cause notice issued in December, 2005 are that there was a .....

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..... ation report was received to the effect that the BST No. and CST No. with effect from 27th July, 1993 printed on the bill was allotted by Bombay Sales Tax Department to the said M/s R.D. Jewelers, 95, Dr. Atmaram Merchant Road, Labh Niwas, 1st Floor, opposite Anantwadi, Mumbai 02. However, BST No.1S/6278 with effect from 1st April, 1996, which was endorsed on the subject bill with rubber stamp was allotted by Sales Tax Department to a firm namely M/s Raj Enterprises, Bhuleshwar, Bombay-02. That RC of CST No.400002/C/5772 is not in existence. Enquiry was also made with the landlord of Labh Niwas , Shri Kirti J. Ambani, who in his statement dated 5th May, 2005, inter-Alia stated that they did not have any tenant by the name of R.D. Jewelers o .....

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..... the Revenue Authorities. It is further stated that the whole proceedings are vitiated as no search warrant was issued by the competent authority authorising the search of the Locker No.620 with Oriental Bank of Commerce Nasirpur Branch Ghaziabad held by the appellant Smt. Sangeeta Maheshwari, as is evident from the facts recorded in the Panchnama dated 3rd February, 2005, drawn at the time of search at the residential premises of Shri B.K. Lakhotia Director of M/s Rathi Industries Ltd., who happens to be father-in-law of the appellant. It was further stated that from the Bank passbook recovered belonging to the appellant, who was staying in the house premises belonging to her father-in-law, which indicated that she was holding the Locker N .....

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..... ) which certified that her late mother Smt. Meena Devi Kabra had purchased two gold bars/biscuits on 26/12/1996. Further, the existence of the said R.D. Jewelers have been certified by the Bombay Sales Tax Department as it evident from the report of Smt. A.D. Deo, Joint Director, Computer Section, Sales Tax Department Mazgaon, Mumbai-10, dated 21/04/2005. Accordingly, appellant have discharged onus under Section 123 of the Customs Act and as such no adverse inference was called for. 5. The SCN was adjudicated vide Order-in-Original dated 31/07/2013 confiscating the two gold bars in question without giving any option to redeem and further penalty was imposed of ₹ 25,000/- under Section 112 of the Customs Act. Being aggrieved the app .....

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..... m her late mother. Further, within a few days thereafter (less than a week), she has produced the copy of purchase/sale Bill No.114 dated 26/12/1996 issued by R.D. Jewellers, Bombay, evidencing sale of the two gold bars to her late mother Smt. Meena Devi Kabra, resident at NPO Bawariya, district Howrah, West Bengal . Further, I find that in the course of enquiry the said R.D. Jewelers was found to be in existence and also registered with the Sales Tax Department. Further, I hold that the statement of the landlord of Labh Nivas Shri Kirti J. Ambani is not reliable and have got no evidentiary value as the same is apparently not based on any records, as regards tenancy about 20 years back and further the said Shri Kirti J. Ambani was never pro .....

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