TMI Blog2021 (8) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... produced the original copy of the invoice issued by Malabar Gold and Diamonds and the said bill shows that the appellant is the owner of the gold which was purchased by him only 2-3 days before the start of the journey from Bahrain. But since he was not eligible to bring gold in terms of Notification No.12/2012 and the same was not declared, the impugned goods have rightly been confiscated. Penalty - Section 112(a) and (b) of the Customs Act - HELD THAT:- Considering the facts and circumstances of the case specifically when the appellant has proved his ownership, the imposition of penalty is not justified - penalty set aside. Appeal allowed in part. - Customs Appeal No. 20365 of 2020 - Final Order No. 20664 /2021 - Dated:- 6-8-202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ornaments brought from abroad must be reported to the Customs authorities and he was also ignorant that he is required to pass through the red channel and without knowing these facts, the appellant passed through green channel. He further submitted that the quantity of gold brought was only 120 grams which was purchased by him from Malabar Gold and Diamonds, Bahrain with proper bill and the said purchase was purely for making ornaments for his family. He also submitted that appellant was not an agent of any person and the said gold was not for sale. He also submitted that appellant was never involved in any such cases earlier though he has been frequently travelling to Bahrain as shown in his Passport. He also prayed that a lenient view sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant has produced a photocopy of the bill as proof of his purchase which is not sufficient. Before this Tribunal, appellant has produced the original copy of the invoice issued by Malabar Gold and Diamonds and the said bill shows that the appellant is the owner of the gold which was purchased by him only 2-3 days before the start of the journey from Bahrain. But since he was not eligible to bring gold in terms of Notification No.12/2012 and the same was not declared, the impugned goods have rightly been confiscated and I uphold the order of confiscation. But as far as penalty of ₹ 10,000/- imposed on the appellant under Section 112(a) and (b) of the Customs Act, considering the facts and circumstances of the case specifically when t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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