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A Abdul Gafoor And Keshavlal Khemchand And Sons Pvt. Ltd. Versus Commissioner of Customs, Cochin

2018 (2) TMI 949 - CESTAT, BANGALORE

Absolute confiscation - Gold - smuggling - restricted goods - penalty - Held that: - the course of investigation made they submit that they have procured the gold from the dealers in open market but could not identify or could not produce any licit document for procurement of gold from the dealers in open market. As per Section 123 of the Act, the burden is on M/s. Keshavlal Khemchand to show the source of procurement of the said gold which they have failed to do so - the penalty on Keshavlal Kh .....

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pugned order wherein gold recovered from possession of Shri Abdul Gafoor has been confiscated absolutely and penalty on both the appellants have been imposed by the authorities below under Section 112(b) of the Customs Act 1962. 2. The brief facts of the case are that intelligence was gathered that Shri Abdul Gafoor is dealing with smuggled gold. Therefore, on 25.06.2015, Shri Abdul Gafoor was searched and during the course of search a packet was found having gold bar weighing 1 Kilogram and a p .....

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/s. Keshavlal Khemchand & Sons Pvt. Ltd. On these terms, the appellant no. 2 M/s. Keshavlal Khemchand & Sons Pvt. Ltd. was searched who admitted that they have sent the goods to Shri Abdul Gafoor for making gold ornament but failed to produce the licit document for procurement of the said gold. It is an admitted fact that the gold in question is of foreign origin and the same has been admitted by Shri Abdul Gafoor in his statement. On the basis of this evidences, it was concluded by the .....

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Keshavlal Khemchand admitted the fact that they have delivered the gold to Shri Abdul Gafoor. In that circumstances there is no malafide intention of Shri Abdul Gafoor or having knowledge of smuggled nature of gold, therefore, the penalty on Shri Abdul Gafoor is not imposable. He further submitted that during the course of investigation, M/s. Keshavlal Khemchand have stated that they have procured the gold from various dealers in Mumbai from whom they are regularly purchasing the imported gold. .....

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smuggled gold and liable for confiscation. He also relied on the decision of S.K. Chains Vs. CC - 2001 (127) E.L.T. 415 (Tri.-Mum.). 4. On the other hand the learned AR opposed the contention of the learned counsel and submitted that as per Section 123 of the Customs Act, 1962 gold is a restricted item and in such case the person from whom the gold has been recovered has to give source of procurement of the gold which the appellants have failed to do so. In these circumstances, the gold was righ .....

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