Tribunal confirms gold confiscation due to lack of evidence, reduces penalties based on roles The Tribunal upheld the confiscation of gold biscuits and wallets, citing lack of evidence of legal purchase within India and confirmation of foreign ...
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Tribunal confirms gold confiscation due to lack of evidence, reduces penalties based on roles
The Tribunal upheld the confiscation of gold biscuits and wallets, citing lack of evidence of legal purchase within India and confirmation of foreign origin through the test report. Penalties imposed were reduced based on the individuals' roles and admissions. Despite procedural errors in recording statements, the Department's actions were deemed justified due to the overall circumstances surrounding the case.
Issues involved: Seizure and confiscation of gold biscuits, adherence to proper procedures, voluntary statements under pressure, foreign origin of gold, validity of test report, penalties imposed.
Seizure and Confiscation of Gold Biscuits: - Two gold biscuits found on one person and one gold biscuit found on another person during screening at Imphal Air Port. - Panchnama drawn by Customs Officials for the seized biscuits in the presence of witnesses. - Voluntary statements recorded from both individuals regarding ownership and purchase of the gold biscuits. - Gold biscuits sent for testing to Assam Hallmarking Centre, which confirmed foreign origin with 24 Carat purity. - Lower Authorities confiscated the gold and imposed penalties on the individuals.
Adherence to Proper Procedures: - Appellant argues that proper procedures were not followed in seizure and confiscation of gold biscuits. - Appellant claims that their statements were given under pressure and not voluntarily as required under Section 108 of Customs Act, 1962. - Appellant contends that the entire proceedings are flawed due to the faulty approach adopted by the Department.
Foreign Origin of Gold: - Appellants were apprehended at Imphal Airport without evidence of licit purchase within India. - Appellants stated in voluntary statements that they traveled to Myanmar and bought the gold there with cash payment. - Test report from Assam Hallmarking Centre confirmed the foreign origin of the gold biscuits. - Department justifies confiscation based on lack of evidence of legal purchase within India and foreign origin of gold.
Validity of Test Report and Penalties Imposed: - Test report confirmed the gold biscuits were of foreign origin with high purity. - Despite errors in recording statements under Section 108, lack of evidence of legal purchase within India supports the confiscation. - Confiscation of gold biscuits and wallets upheld, with reduced penalties imposed on the individuals based on their roles and admissions.
Conclusion: The Tribunal upheld the confiscation of the gold biscuits and wallets, citing lack of evidence of legal purchase within India and confirmation of foreign origin through the test report. Penalties imposed were reduced based on the individuals' roles and admissions. Despite procedural errors in recording statements, the Department's actions were deemed justified due to the overall circumstances surrounding the case.
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