TMI Blog2018 (10) TMI 909X X X X Extracts X X X X X X X X Extracts X X X X ..... ennai Zonal Unit, searched the premises of one Mr.Thameem Ansari. During the course of investigation, voluntary statements dated 29.04.2014 were recorded from Mr.Thameem Ansari and Mr.S.Rehman. They have inter-alia stated that they used to sell the smuggled gold bars to one Mr.Deepak, who is having a shop in Adinath Complex, NSC Bose Road, Chennai. Then the officers searched the office premises of the revision petitioner in the presence of independent witnesses under mahazar proceedings dated 12.09.2014. As a result of the search, cut pieces of gold bars, totally weighing 2830 gms and valued at Rs. 77,35,486/- were recovered from a locker, available in the shop. On enquiry, the revision petitioner stated that the cut pieces of gold bars, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides, and upon perused the documents available on record, the learned Additional Chief Metropolitan Magistrate, E.O.II, Egmore, Chennai, certified and issued a certificate under Sections 110(1B) and 110(1C) of the Customs Act, 1962, that except for the slight variance in weight, the gold items as detailed in the mahazar dated 12.09.2014 in R.R.No.26 of 2014 and photographs taken in respect of the same are true and correct. 6. Aggrieved against the order of the learned Additional Chief Metropolitan Magistrate, E.O.II, Egmore, Chennai, in Crl.M.P.No.1728 of 2015 in R.R.No.26 of 2014 dated 07.01.2016, the revision petitioner is before this Court with this present Criminal Revision Case. 7. The learned counsel for the revision petitioner wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gn making. Merely because the bits contain foreign marking does not conclude that the pieces of gold are smuggled. The licensed Assayer report also not correct. Hence the petition for inventorisation filed by the respondent herein may be set aside and the present Criminal Revision Case may be allowed. 8. The learned Special Public Prosecutor appearing for the respondent would submit that the petition is filed under Section 110 of Customs Act, mainly for certification. Hence the learned Additional Chief Metropolitan Magistrate, E.O.II, Egmore, Chennai, has rightly approached the matter and verified the correctness of inventory. 9. Heard both sides and perused the materials available on record. 10. The learned Magistrate has rightly gone i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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