1986 (8) TMI 282

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....e Consultant's office to make any representation seeking adjournment. In the circumstances the order of the Tribunal dated 20-6-1986 is set aside and the appeal is restored to file for disposal on merits according to law. 2.  C/170 of 1986. - This appeal is directed against the order of the Collector of Customs (Appeals), Madras dated 31-1-1986 confirming the order of the Assistant Collector of Central Excise, Kottayam Division dated 1-1-1985 and absolutely confiscating six gold coins with foreign marking totally weighing 25.100 gms. under Section 111(d) of the Customs Act, 1962 (hereinafter referred to as the 'Act') read with Section 13(1) of the Foreign Exchange Regulations Act, 1973 besides a penalty of Rs. 500/- under Section 11....

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....laced reliance thereon. 5. Shri Krishnan, the learned Departmental Representative urged that the notification under the Foreign Exchange Regulations Act, relied upon by the learned Consultant for the first time before this Tribunal has no relevance to the coins under seizure since it deals with only coins capable of use as foreign exchange and as legal tender. Regarding the non-mention of Section 123 in the show cause notice and in the Order-in-Original, the learned Departmental Representative submitted that seizure of foreign coins would ipso facto attract Section 123, and being a rule of evidence casting a onus on the appellant it need not be specifically mentioned or set out in the show cause notice. 6.  I have considered....

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....ss referred to by the appellant at any time and this is raised for the first time before the Tribunal. I, therefore, hold that the said notification has no application to the coins under seizure in the present case. Regarding non-mention of Section 123 in the show cause notice or in the Order-in-Original, no prejudice can be said to have resulted therefrom to the appellant at all. In the instant case seizure of gold coins with foreign marking from the appellant's possession is admitted. Section 123 says that any goods to which the Section applies are seized in the reasonable belief they are smuggled goods from the possession of a person, the burden of proving that they are not smuggled goods shall be on the person from whose possession the ....