9911796707
TMI Blog2007 (10) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... s on record, appellant is an official of the Indian Oil Corporation and his house was put to search on 25-5-2000 by CBI. One key of a locker of State Bank of India was found, locker opened and apart from 975 gms. of gold ornaments, 345 gms. of primary gold including two biscuits having "SUISSE" markings and coins were found. The said goods were again kept in the locker and the key was taken over b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . valued at Rs. 27,000/-. He also reduced the penalty to Rs. 20,000/-. The said order is impugned before me. 3. I have heard Shri B.L. Narsimhan, Advocate for the appellant and Shri Sameer Chitkara, SDR for the Revenue. 4. The dispute which survives in the present appeal is as regards absolute confiscation of two small gold biscuits of one ounce each having foreign markings and one big and three ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It was further observed that the appellant knew the guests he had invited at the time of the marriage and could have easily found out as to who gave such gifts. As such, he observed that the appellant has not discharged the burden of proof that the biscuits were not smuggled. In respect of 4 small coins, the appellate authority observed that the appellant has failed to explain as to how his mother ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned by CBI in the month of March and it was only subsequently Customs officers seized the goods in October. As such, it can be safely concluded that though the formal seizer were made by the Customs authorities on 20-10-2000, the same were constructively seized by the CBI on 25-5-2000. As such, as rightly pointed out by ld. Advocate, the initial burden to prove that the goods are smuggled is with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red the same. The appellant, mother having expired, the appellant may not be in a position to explain as to how his mother acquired the small gold coins. In the absence of any evidence to show that such goods were smuggled and by extending the benefit of doubt to the appellant, I feel that the appeal is required to be allowed. Accordingly I set aside the impugned order and allow the appeal with co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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