TMI Blog2003 (12) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... m on 17-1-93 while checking a public bus passenger found, on the search of the appellant herein, that he was having 15 foreign marked gold biscuits tied in a cloth band around his waist. The gold was seized in the reasonable belief that it was smuggled as the appellant could not produce any evidence of its duty, nature and legal acquisition. The gold was ordered to be confiscated, no redemption fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roduce evidence to prove licit import; (ii) Only on 28-4-93, the appellant through his advocate claimed the licit nature of the gold under seizure by producing a duty paid baggage receipt dated 23-11-92. (iii) It was noted that no such baggage receipts existence was mentioned in the retraction letter sent by the appellant on 31-3-93. (iv) The statement recorded from the appellant was volunta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was not a fit case for exercising discretion under Section 125 of the Customs Act, 1962. (d) The ld. Advocate had taken the following plea before the lower authority, which is repeated before us : "(i) Except the statement under Section 108, which was subsequently retracted, there is no evidence to prove that the gold is smuggled gold; (ii) The claim that the gold is legally i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id receipt was brought on record only on 28-4-93 by a letter of the advocate to the department. The retraction made by the appellant on 31-3-93, i.e. months latter to the interception, is silent about the possession of this duty paid receipt for the licit acquisition of the gold under seizure. The retraction has been made, admittedly, after the appellant was enlarged on bail and there could be no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eve it to be smuggled and subsequent confiscation has to upheld. (b) Since the gold is held to be smuggled gold liable to confiscation, refusing to allow its release on redemption fine under Section 125 is found to be appropriate exercise of discretion vested by law on the lower authorities. (c) Since the appellant was found to be transporting and carrying the smuggled gold liable for confisca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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