9911796707
TMI Blog2025 (3) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... ersonal search. On personal search, the above stated three pieces of gold were noticed which were seized on 31.03.2022. The said gold was presented to government approved valuer. The respondent was arrested. In his bail application the respondent had submitted two gold rental agreements, one dated 26.03.2022 executed between Shri Banwari Soni of M/s. Divine Nursing Home Pvt. Ltd. and Shri Radhe Shyam Soni, evidencing transfer of 3 kg. of gold by M/s. Divine Nursing Home Pvt. Ltd. to Shri Radhe Shyam Soni for jewellery making. The other agreement dated 29.03.2022 was executed between Shri Radhe Shyam Soni and Shri Nand Lal Soni, the respondent herein, for similar purposes. Shri Banwari Soni, director of M/s. Divine Nursing Home Pvt. Ltd., in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 31.10.2017 & dated 03.11.2017. The said entity i.e. M/s Divine Nursing Home Pvt. Ltd. had entered into an agreement dated 26.03.2022 with Shri Radhe Shyam Soni vide which 3 Kgs of Gold bars of 99.5% purity was given to Shri Radhe Shyam Soni for jewellery making. Subsequently, Shri Radhe Shyam Soni vide agreement dated 29.03.2022 had given the said 3 Kgs of Gold bars of 99.5% to the appellant for similar purpose. These documents clearly support the appellant's claim that he procured the impugned gold, recovered from his possession, under the cover of aforesaid legal documents and he was in licit possession of the impugned gold. Further, I do not find any substance in the adjudicating authority's findings with respect to the ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Section 123 of the Customs Act, 1962 by producing the above mentioned documents for the licit procurement of the impugned gold, recovered from his possession, at the time seizure. On the contrary, the department has failed to produce any cogent evidence to establish that the impugned gold, recovered from the possession of the appellant, was of foreign origin and smuggled into the country from Myanmar. I find that the present case is standing on the crutches of statements tendered by the appellant and the other apprehended person only. No additional evidence in any form could be brought forward on record by the department to establish that 03 pcs of gold bars/biscuits, recovered from the possession of the appellant was of foreign ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21 one agreement was entered into between M/s. Divine Nursing Home Pvt. Ltd. and M/s. Jai Krishna Jewellers Co. Pvt. Ltd., Kolkata and, therefore, the agreement between M/s. Divine Nursing Home Pvt. Ltd. and Shri Radhe Shyam Soni on 26.03.2022 does not appear to be true. 3. Heard the learned counsel for the respondent. Learned counsel for the respondent has submitted that it is very clearly mentioned by learned Commissioner (Appeals) in para 2.7 of his order that M/s. Jain Krishna Jewellers Pvt. Ltd., Kolkata returned the same the gold to M/s. Divine Nursing Home Pvt. Ltd. on 23.03.2022 and out of the said gold, 3 kg. was ultimately given to Shri Nand Lal Soni, i.e. the respondent, for making jewellery. He has further submitted that learne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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