TMI Blog2021 (10) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... lant was unable to explain the source of the gold which was confiscated. In the circumstances, we find no merit in the civil appeals, which are accordingly dismissed. The above decision may not come in the way of a legitimate owner if the source of gold is established. The Order-in-Original does not record as to any such queries or any answer thereto from the appellant, and hence it is necessary in the first place to ascertain if the appellant can explain the sources before the adjudicating authority and if not, then the ratio of the Supreme Court judgment in OM PRAKASH KHATRI VERSUS COMMISSIONER [ 2019 (11) TMI 796 - SC ORDER] would apply. An attempt was made before this forum by the appellant by filing a copy of the tax invoice, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g. 3. In the Order-in-Original dated 09/10/2018 and after granting personal hearing to the appellant, it is recorded that the appellant reiterated that the gold did not belong to her but to her neighbour in Kerala and that she had no intention to smuggle the gold. A finding is recorded thereafter that by virtue of the appellant being not the owner of the gold in question which was not declared before the Customs authorities, had rendered the gold liable for absolute confiscation under Section 111 ibid read with Section 3(3) of the Foreign Trade (D R) Act, 1992. The said authority has also imposed a penalty of ₹ 1,00,000/- (Rupees One Lakh only) under Section 112(a) (b) ibid. These findings have been upheld in the impugned Order-i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to a decision of Hon ble Kerala High Court in the case of Commissioner of Customs, Cochin V. Om Prakash Khatri which thereafter was upheld by the Hon ble Apex Court as reported in 2019 (368) E.L.T. A155 (SC) wherein the following observation is made: We are in agreement with the view of the High Court. The appellant was unable to explain the source of the gold which was confiscated. In the circumstances, we find no merit in the civil appeals, which are accordingly dismissed. The above decision may not come in the way of a legitimate owner if the source of gold is established. The Order-in-Original does not record as to any such queries or any answer thereto from the appellant, and hence it is necessary in the first place ..... X X X X Extracts X X X X X X X X Extracts X X X X
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