1995 (7) TMI 188

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....er] - This appeal is directed against the Order-in-Original No. 13/Cus/2990, dated 31-7-1990 passed by the Additional Collector of Central Excise & Customs, Pune, so far as it relates to ordering absolute confiscation of one gold chip (pendant) of purity of 999.9 under Section 111(d) of the Customs Act. It may be observed that proceedings were also initiated under the provisions of the Gold (Co....

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....rking of foreign origin, no presumption can be raised as to the smuggled nature particularly when other items having some markings, have been taken as not falling within the purview of the Customs Act. He submits that therefore irrespective of the fact whether confiscation can be ordered without seizure under the Customs Act, the department having failed to establish the smuggled nature, the or....

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....der Section 110 of the Act is essential which has not been done here. Hence presumption under Section 123 of the Act would not stand attracted and the department has to prove the smuggled nature of the goods. From the finding portion of the order of the Additional Collector, it appears that he has based his conclusion only on the purity as certified by the Mint. Mere high purity by itself would no....