TMI Blog2021 (3) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... buffer car cleaning machine, etc. More interestingly, the appellant has nowhere claimed, rather has not even admitted that he is an authorised/license holder/goldsmith to carry out the job of melting gold pieces and convert to gold items of his so called customers. After having mentioned that the gold pieces were given by his customers, he has nowhere even offered to furnish the details of such customers to whom the seized gold including the one cut piece with marking Cambi, Suisee 100 gm Gold 999.9 belonged. The cumulative effect of the observations is that the initial burden cast on the appellant in terms of Section 123 ibid has not been discharged and therefore Revenue's action is justified. Strangely, the non-filing of appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms 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 direction seeking to return the seized gold. The Hon ble High Court vide order dated 24.06.2019 disposing the above writ petition, however, interalia directed the appellant to make an application for provisional release. Another writ petition No. 22333/2019 was filed against the issue of SCN but however, the Hon ble High Court vide its order dated 30.07.2019 disposed of the writ petition interalia directing the respondents to afford an opportunity of personal hearing, etc. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ₹ 91,95,725/- o The said goods were thereafter seized under mahazar dated 12.12.2018. o The CBEC vide Circular No. 34/2013 dated 04.03.2013 has interalia clarified that henceforth gold shall be permitted to be imported only by the agencies notified by DGFT. o The Asst. Commissioner interalia proposed to confiscate the seized goods, under Sections 111 (d), 111(i),111(l) read with Section 123 of the Customs Act, 1962. 2.2 After affording personal opportunity to the appellant, the adjudication order was passed vide order dated 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 and gone through the documents placed on record. Revenue entertained a doubt that the appellant had improperly imported gold into India. Section 11 deals with the power to prescribe importation or exportation of goods; (2) (f) thereunder prohibits uncontrolled import and export of gold or silver. Section 101 empowers the Revenue to search suspected persons in certain cases and the relevant portion reads as under:- 101. Power to search suspected persons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, 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 also no rebuttal on maintaining a secret chamber and a hot furnace inside nor has he disputed the availability of dismantled power tools of buffer car cleaning machine, etc. More interestingly, the appellant has nowhere claimed, rather has not even admitted that he is an authorised/license holder/goldsmith to carry out the job of melting gold pieces and convert to gold items of his so called customers. After having mentioned that the gold pieces ..... X X X X Extracts X X X X X X X X Extracts X X X X
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