TaxTMI 
TaxTMI 
2003 (7) TMI 502
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.... Respondent. [Order]. - The present matter was filed as an application before the Secretary to the Government of India, Ministry of Finance under the erstwhile Section 131 of the Customs Act, 1962 against an order dated 28-2-81 passed by the Central Board of Excise and Customs, New Delhi and has been transferred to the Tribunal as an appeal. During all the years, the matter was pending befor....
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....nt could not produce any documentary evidence for acquisition and possession of the said gold bars. The same was seized by the Customs officers under the reasonable belief that they are smuggled. The appellant in his spot statement admitted that he purchased some foreign gold at Biratnagar, Nepal and got the same melted in the shop of his brother-in-law at Biratnagar who is also a goldsmith. He fu....
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....ioner (Appeals) who upheld the order of the original adjudicating authority. The appellant, thereafter challenged the order by way of filing an application under Section 82 of the Gold (Control) Act, 1962 before the Additional Secretary to the Government of India, when the order was again upheld, Thereafter, on 26-2-81, the Central Board of Excise and Customs, New Delhi passed an order upholding t....
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....nt's possession. In his statement before the officers, he has accepted the fact that the gold in question has been brought by him from Nepal. As rightly observed by the authorities below that the said statement is in the appellant's own hand and as such the subsequent retraction of the same and allegation that the same was obtained by torture has been rightly rejected by the authorities as an afte....