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TMI Blog2025 (5) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... Adjn. Cus. ADC dated 24.06.2022 [OIO] passed by the Additional Commissioner. The Commissioner (Appeals), by the impugned order, upheld the OIO and dismissed all the appeals. Learned Counsel for the appellant submits that Shri Vikram Kumar Kabra [Appellant] had filed Appeal No.184/2022-Cus before the Commissioner (Appeals), which was also rejected by the impugned order. Thereafter, the appellant had filed Writ Petition No.13050 of 2024 before the Hon'ble High Court of Telangana assailing the impugned order under Article 226 of the Constitution. The Hon'ble High Court declined to entertain the writ petition and allowed the appellant to avail statutory remedy of appeal. Thereafter, this appeal has been filed by the appellant. 2. The facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - C593024 100 grams 4(iii) To, Jay Bhai, 175, Kalbadeni Road, 1st floor, Sho No.121, Jewel World, cotton exchange, Mumbai-2 Ph-9867627543 From: Vikram, Hyd 24 carat Gold cut pieces - V.J. Jewels 14.58 grams 4(vii) To, Harmukh Bhai, 93/95, Golden Plaza, 3rd floor, 301, Dhamp street, Mumbai-3 9892507090 From : Vikram, Hyd Cut pieces Gold - 24 carats 28.7 grams 4(xii) To, Vinod Soni, 44/46, Dhanji Street, 2nd floor, Office No.6, Zammi Bazar, Mumbai-3 9082017984 From : Vikram, Hyd a) 1 cut piece Gold Biscuit - 24 Carat. b) 1 bracelet a) 66.79 grams b) 12.4 (gross weight) 11.5 (net weight) 4. The officers sent the goods to the Government of India approved jeweller Shri V. Vijay Kumar, whose report is placed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he particulars as of foreign origin and of 24 ct purity under "particulars" in the Report, the note below states clearly that the origin of the gold cannot be determined. There is also nothing in the SCN or Panchanama to indicate that there were any specific foreign markings on the gold bars or on gold biscuits. 6. Based on this test report, officers formed an opinion that the gold bars and cut pieces of gold along with other articles were of the foreign origin and since there were no documents to show their licit import, they seized them. Thereafter, a SCN dated 01.04.2021 was issued, which culminated in the issue of the OIO, which was upheld by the impugned order. 7. By the impugned order, the Commissioner (Appeals) upheld, qua the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the Central Government may by notification in the Official Gazette specify." 9. In cases not covered by section 123, the burden of proving that any goods are smuggled rests on the Revenue because it is Revenue that asserts that they are smuggled. In this case, I find that the belief under which the officers have seized the gold is the information which they had received and the test report. There is nothing on record to show that there is anything else based on which they formed the opinion that the gold and other goods were of smuggled origin. The information which was received by the officers was confidential information and it is not part of the evidence. It helped the officers start the investigation and examine the goods. That, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Before his demise he has handed over the said gold to Srikanth. Since he knew few jewellers in Mumbai, Mr. Srikanth has given him the pure gold to convert the same into personal jewellery for Srikanth's family. There are two marriage ceremonies in Srikanth's family in this December. Therefore, they thought to make it jewellery and for that purpose he has handed over the said gold to him. 18. The deposition of Mr. Anil Kumar submitted that he does not have any statutory trade license of commercial manufacturer. His earning is the left over gold particles/scrap and end cutting. The gold that is seized by Customs is the same leftover gold cut pieces. The business in Jaipur is badly affected during Covid-19. That's why he came to Hyderabad f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajendra Kumar Jewellers & Pearls Dealers 12. Learned Counsel submits that Shri Hari Narayana Ram Prasad mentioned in the Invoice as the customer was the grandfather of his nephew mentioned in the appellant's statement. Both the lower authorities have rejected the submissions made by the appellant during personal hearing and also at the time of the investigation. They also rejected the invoice submitted by the appellant which matches with the statement made by the appellant. 13. In view of the above, I find that the entire case was built on the basis of seizure without reasonable belief that the goods in question were smuggled goods. Once such belief does not exist, section 123 would not apply and it is for the department to establish th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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