9911796707
TMI Blog2025 (1) TMI 1267X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case are that on 25.04.2017, GRPS, Guwahati Railway Police Station, Assam intercepted one Md. Sajid Kamal Mondal and recovered 18 pcs. of gold bars from him. Details of such gold bars are appearing at Table depicted in the impugned O-i-O. 2.1 That so apprehended person submitted that out of total gold, his brother Sahabuddin Laskar was owner of around 1 kg. gold and Rahul Harichandra Pawar was owner of around 2 kg. gold and he was carrying the gold to Kolkata, Barabazar, Sonapatty to give a Goldsmith for making ornaments. 2.2 Md. Sahabuddin Laskar in his statement dated 26.04.2017 stated before Customs Authority that he is owner of 6 gold bars weighing approximately 166 gms. each out of the total recovered gold. 2.3 That the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re concerning only 12 pcs. of gold weighing 2047.53 gms. (net) of the appellant Rahul Harichandra Pawar and imposition of penalties upon the above-named two appellants. 3.1 He submits that the Ld. Adjudicating Authority has tried to held that though the invoices produced by the appellant Rahul Harichandra Pawar are found to be correct, since the goods were handedover to Md.Sajid Kamal Mondal without any document, the same 'casts serious doubt' about legality of the same. Upon presumption that a 'genuine businessman' could have issued proper challan for interstate movement of such high value goods, the Ld. Commissioner has arrived at an adverse conclusion that the appellant has failed to discharge his 'burden of proof' under Section 123 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant has successfully discharged his 'burden of proof' u/s 123 of the Customs Act, 1962 and hence, order for absolute confiscation of 12 pcs. of gold weighing 2047.53 gms. (net) of the appellant Rahul Harichandra Pawar, is required to be quashed. Consequently, penalties imposed upon both the appellants abovenamed are also required to be set-aside with consequential relief in favour of the appellants. 3.3 In support of his contention, he relies on the following judicial pronouncements: (i) 2021 (375) ELT 435 (Tri-Kol.) Ratan Kumar Saha v. Commissioner of Customs, Patna (ii) 2019 (368) ELT 990 (Tri-Kol.) Madhukar Sonaba Bhagat v. Commr. of Cus. (Prev.), W.B. (iii) 2018 (362) ELT 309 (Tri-Kol.) Gopal Prasad v. Commr. of C.Ex., Cus & S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion. 7. We further take note of the fact that Shri Rahul Harichandra Pawar has produced all relevant documents stating that the said gold in question was purchased from M/s Manappuram Finance Limited in auction and the same was sent for purification and the gold purification voucher dated 22.04.2017 was also produced. Admittedly, in this case, there is no marking of foreign origin on the gold nor it is the case of interception at Port or Airport or any International Border. Further, the purity of seized gold is found between 994.2 to 996.9. In that circumstances, the appellants are able to discharge his burden of proof under Section 123 of the Customs Act, 1962 for acquisition of the said gold in question. Further, the Revenue has fail ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
