TaxTMI 
TaxTMI 
TaxTMI 
1994 (10) TMI 180
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.... appeal is against the order of Collector of Customs (Appeals), Hyderabad. Under the impugned order 15 gold coins bearing dates of 1918, 1912, 1927 & 1987 have been absolutely confiscated u/s 111(d) of Customs Act, 1962. 2. The learned Counsel for the appellant has pleaded that out of the 15 coins 10 coins are dated 1918, 2 coins bear the date 1912, 2 coins bear the date 1927 and only one co....
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.... He has pleaded that the authorities should have discharged the burden in regard to foreign nature of the goods and the seizure should have been made only in the reasonable belief that these coins were of foreign origin. He has pleaded that such a reasonable belief could not have been formed by looking at the coins taking into consideration the date when the same were issued. At best, one coin can....
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....en from the record and which is also confirmed by the learned Counsel that Government Mint has opined that the manufacture of such coins is not known in India as on date. Taking into account the above factors, circumstances and the evidence on record, I hold that the coins have been rightly held to be of foreign origin liable to confiscation since the burden u/s 123 of the Customs Act cast on the ....