TMI Blog2019 (5) TMI 1356X X X X Extracts X X X X X X X X Extracts X X X X ..... Every piece of gold possessed by a person in India cannot be considered to be of smuggled nature and that the possessor of such gold cannot be made to discharge the onus u/s 123 of the Customs Act, 1962. Appeal dismissed - decided against Revenue. - Appeal No. C/75931/2018 - FO/77118/2018 - Dated:- 4-12-2018 - SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) Shri S. N. Mitra, A. C. (A.R.) for the Revenue Shri Ritesh Agarwala, C. A. Shri Anand Jajodia, C. A. for the Respondent(s) ORDER PER CORAM The facts of the case in brief are that the respondent Smt. Manisha Devi Jain wife of Shri Suresh Kumar Jain, Thangal Bazar, Dharamsala Road, Imphal (Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers physically checked, verified and confirmed that the yellow metal was gold of inferior quality. It is his submission that the department based on suspicion alone had confiscated the gold. The said gold did not have any foreign markings on them. She further pleads that she never in her statement said that the gold was of foreign origin. The said gold rods were found in the respondent s registered luggage and was not concealed and no foreign markings found. This is also agreed by the Adjudicating Authority and the Appellate Authority. Besides, she has also been addressed as the owner . Both the Authorities, the Adjudicating as well as the Appellate has also agreed that the gold is of the respondent and there is no dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Fineness of Gold in p.p.t on XRF Karat (average) 1. 150.3 grams 2.2 g 438.90 10.50 2. 156.2 grams 5.7 g 640.20 15.20 3. 163.5 grams 5.6 g 915.80 21.90 The respondent pleads that the said gold in the form of rods were not of foreign origin and was actually gold ornaments received by h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were moulded in Imphal. 3. Ld. DR reiterates the grounds of appeal and submitted that the Lower Appellate Authority has erred by not only allowing redemption of the seized gold rods of foreign origin on payment of fine but also in reducing the quantum of penalty imposed upon Smt. Manisha Devi Jain as demanded in the Show Cause Notice. 4. Heard both sides and perused the appeal records. 5. On perusal of records, I find that the Indian Origin remolten gold/gold ornaments could not be legally confiscated as the possession of the same is not prohibited under any provision of law. In the present case, the seized gold do not bear foreign markings and do not have uniform weight/purity. It is observe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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