TMI Blog2018 (5) TMI 1681X X X X Extracts X X X X X X X X Extracts X X X X ..... Custom Appeal No. 50942 of 2018-SM - Final Order No. 51912/2018 - Dated:- 15-5-2018 - Mr. V. Padmanabhan, Member (Technical) Sh. H. C. Saini, AR for the appellant -Revenue Sh. A. S. Hasija, Advocate for the Respondent assessee ORDER Per: V. Padmanabhan: The present appeal has been filed by Revenue against the Order-in-Appeal No. 239/2015 dated 11.03.2015. 2. The Revenue has also filed CoD application for condonation of delay of 1043 days. The reason cited by the Revenue is that in the facts of the case, the jurisdictional authority was initially of the view that the case pertains to baggage and hence the impugned order was challenged before the Revisionary Authority, Government of India. However, the Revisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal at point No. 6, 7 and 9. Ld. AR accordingly submitted that the impugned order may be set aside and confiscation of gold jewellery may be ordered. 7. Ld. Advocate appearing for the respondent justified the impugned order. He drew my attention to the findings of the Commissioner (Appeals) in para 11 and 12 in which he has observed that the goods seized from the passenger did not bear any foreign marking and that the jewellery was only of 18 carat purity. He also drew my attention to para 16 in which the Commissioner (Appeals) has recorded that other than the statement of the appellant, there is no other evidence to establish that the seized goods were smuggled and that the appellant has brought the goods from Dubai. Accordingly, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 962. The Commissioner (Appeals) in the impugned order has held the goods to be not liable for confiscation for the following reason. 16. Similarly in the instant case there is nothing on record except the statement of the appellant to show that the seized goods were smuggled. The said statement is not corroborated by any other evidence to establish that the appellant has brought the seized goods from Dubai. I am of the view that the ratio of the above said case law is available to the appellant. 17. The only circumstantial evidences existing in the instant case are that the pax arrived at IGI Airport, New Delhi on 01.02.2013 and took a taxi to the railway station on the same day itself in the close proximity. The evidences in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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