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2017 (12) TMI 1111

me of the appellant. Further, it is apparent from the record that no reason was recorded against the appellant for any alleged evasion of Central Excise duty or evasion of any Customs duty - further, the appellant have discharged the onus as required under Section 123 of the Customs Act, 1962 - confiscation and penalty set aside - appeal allowed - decided in favor of appellant. - Appeal No. C/53996/2014-CU[SM] - Final 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 orde .....

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e her letter dated 25/02/2005 addressed to the Assistant Commissioner (A.E.) enclosed a copy of bill No.114 dated 26th December, 1996 of M/s R.D. Jewelers, Mumbai, as the documentary evidence of purchase of the said two gold biscuits by her late mother. The said bill of R.D. Jewellers, was referred to Commissioner of Customs & Central Excise Commissionerate Mumbai for verification. The verification 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 .....

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ed and contested the SCN by filing reply dated 11/07/2013, inter alia stating that the adjudication process initiated vide SCN are time barred patently in view of the Board Circular No.3/2007 CUS dated 10th January, 2007, inasmuch as the adjudication was not done within the time stipulated by the said Circular, (6 months of detention). As such the proceedings are without jurisdiction as the said Circular is binding on 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 recor .....

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by an administrative authority in exercising quasi judicial function is to achieve the objects of fair play. 4. It was further pointed out that at the time of Panchnama proceedings of the locker, the appellant had explained the source of acquisition of the two gold biscuits/bars as having been received from her late mother. Further, she also produced the purchase invoice issued by R.D. Jewelers, Bombay (now Mumbai) 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, Mum .....

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of the appellant. Further, it is apparent from the record that no reason was recorded against the appellant for any alleged evasion of Central Excise duty or evasion of any Customs duty. Further, I find that the appellant at the time of Panchnama proceedings on locker, in the statement recorded on the spot, have stated categorically that the two gold bars/biscuits had been gifted or received by her from 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 t .....

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