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TMI Blog2024 (3) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh Indigo flight from Hyderabad to Jaipur through Flight No. 6E467 vide Airway Bill No. 312/HYD/46653714 dated 02.10.2020 and No. 312/HYD/46653725 dated 02.10.2020. Acting on the same, the Officers of the Air Intelligence Unit (AIU) intercepted the consignment. 3. The officers on verification of the above referred Airways Bills, found that M/s VBS Parcel, Hyderabad was sending 18 Kilograms (approx) gold bars/gold jewellery packed in six tin boxes covered with cloth packing to Shri Bhagathlal Gurjar & Surgyna Saini, Mumbai through Pawan Cargo Forwarders Pvt Lt., Hyderabad and three Kilograms of gold jewellery packed in one Tin Boxes covered with cloth packing to Shri Kamal Kishore Teterwal/Sunil Kumar, Jaipur. In the presence of representatives of courier agencies, GMR Cargo executives, on request from the officers, scanned certain number of the said packages, which indicated the presence of some yellow metal. Subsequently, the packages No. 4 and 6 were opened, wherein 17 sub-packets were found in package no. 4 and 15 sub-packets were found in package no. 6. On further opening of the sub-packets, the officers found foreign marked yellow metal biscuits, yellow metal pieces, yellow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the same manner, voluntary statement was also recorded from the subject appellant Shri Prafful Kumar Jain of M/s Padmavati Jewellers (Sl No. 7 above of table IV in SCN), wherein he deposed that he is running a proprietorship concern and purchasing jewellery from different shops and sold the same to jewellery shops nearby. He is purchasing pure gold also for selling the same to different jewellers and for sending it for job work also. In case of the impugned consignment, they were sending gold for job work to M/s Kanak Jewellers, Mumbai first time. In his deposition he also mentioned that they procure the gold of 99% purity from M/s DP Gold and SVBC Gold, Vijayawada and produced the copy of the invoices of the procurement as well as invoices/challan addressed to the job worker to show that gold quantity of 211.07 grams were being sent to M/s Kanak Jewellers. 8. However, upon finding their explanation not satisfactory, the appellant were issued a show cause notice alleging that they have failed to produce any document regarding procurement of 24 Carat foreign marked gold, as the document does not indicate purchase of foreign marked gold. In absence of any proper documentary proo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, the Learned Counsel for the appellant interalia urges that the appellant is a jeweller by profession dealing in gold and gold jewellery among others. The appellant is Authorised Signatory of M/s Padmavati Jewellers at Vijayawada. Shri Praful Kumar Jain, at the initial stage of enquiry had stated that they purchase gold jewellery for trading and also purchase pure gold from authorised dealers/re-sellers against proper invoice. Such gold purchased by them is sent to jewellers for sale or to gold artisans for job work. The appellant had evidence that they have been purchasing pure gold from different reputed agencies such as M/s DP Gold and SVBC Gold, Vijayawada and others. The appellant has produced the copy of invoices for procurement of the gold as well as the job work challanto the job worker M/s Kanak Jewellers, Mumbai. The Court below have erred in observing that the appellant failed to produce any document regarding procurement of 24 Carat foreign marked gold and thus arbitrarily rejected the evidence produced. Evidently, the gold pieces sent by the appellant were not of standard weight and size and the same were of uneven/irregular shape totally weighing 211.07 gms. Thus ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ewels, Dharavi, Mumbai for manufacture of jewellery on job work basis. It is further urged that a copy of the job work voucher was also kept in the box containing gold when the same was dispatched through courier. The appellant have also filed the screen shots of invoice summary from GSTN portal, reflecting the purchase invoices from M/s SVBC gold being invoice dated 21.6.2021 and 25.06.2021 and similarly screen shots for purchases during June 2021, August 2021 etc. 17. Accordingly, Learned Counsel urges that the appellant have led sufficient evidence as regards the source of gold being from the stock in trade, sent for job work which were seized by the Revenue on 03.10.2020 and subsequently confiscated vide impugned orders. Accordingly, Learned Counsel prays for allowing the appeal with consequential benefits. 18. Learned Counsel has also led evidence being extract of monthly summary of purchase of gold and sale, and sending the same for job work for the financial year 2020-21 and also have filed the extract of stock register for the months of August, September and October in support of their contention. The appellant have also filed the copy of ledger account of their transacti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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