9911796707
TMI Blog2021 (3) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... are briefly summarized as under:- * The appellant had taken a place for rent and was running lathe business of smelting and melting gold used melting furnace. * Appellant had a lot of customers. * A search was conducted on 12.12.2018 which resulted in seizure of Seven Ring shaped gold, three square shaped strip of gold and one half cut piece of 100 grams of gold bar (foreign marked) to an extent weighed 2.810 gram. * On the very same day the appellant was taken to the Customs office, severely beaten, threatened and dictated to give statement. * The appellant chose to retract vide his communication dated 13.12.2018 ie., the very next day, his statement made on 12.12.2018. * A writ petition in W.P.No.8527 of 2019 was filed for a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oreign marked gold with the marking "Cambi, Suisse 100 gms Gold 999.9" with last five digits of Sl.No. 09053" visible. * Three small square typed, yellow coloured metal appearing to be gold, amidst the pieces of steel measuring tape strips strewn in one corner of the floor was also found and recovered. * The officers also found a granite slab with two strings attached to the centre of the slab, which upon lifting, a sump/secret chamber with a hot furnace like machine found. * The Govt. approved Assayer certified that the seven ring shaped gold, three square shaped strip of gold and one half cut piece of 100 grams of gold bar (foreign marked) to an extent weighed 2.810 gram valued at Rs. 91,95,725/- o The said goods were thereafter sei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l but the appellant's appeal was partly allowed reducing substantially the redemption fine as well as penalty. This is the cause for the present appeal before this forum. 4. When the matter was taken up for hearing today learned Advocate Shri A.K. Jayaraj, took me through the facts of the case and the relevant observations of the Commissioner (Appeal) in the impugned order particularly paragraphs nos. 16, 17 & 18 and contended that for the reasons recorded in those paragraphs the Commissioner (Appeals) should have deleted the redemption fine as well as penalty in toto. 5. Per contra, Shri S. Bala Kumar, learned Departmental Representative, supported the findings of the lower authorities. 6.1 I have considered the rival contentions an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from his possession, were not smuggled. 6.3 A perusal of the pleadings placed on record as well as the arguments of the learned Advocate refers to the rebuttal dated 13.12.2018, whereby the appellant has mentioned interalia that he was doing job with regard to the melting of gold pieces, convert them to gold rings which was given by his customers; that the officers without verifying anything took the gold including all the gold rings to the office, etc. It is interesting to note that there is no explanation on the cut pieces of 100 gms foreign marked gold bar with the marking "Cambi, Suisse 100 gm Gold 999.9" ending with last five digits of Sl.No. 09053" that was retrieved from Ryobi brand 6" Orbittal Buffer car cleaning machine. There is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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