2004 (6) TMI 447

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.... Shri M.H. Sheikh, JDR, for the Respondent. [Order]. -  These appeals are directed against a common order passed by the Commissioner of Customs. Hence heard together. 2. Heard both sides. 3. The appeal of the main appellants M/s. Kirti Maganlal and Company is directed against the order-in-original passed by the Commissioner of Customs, Ahmedabad whereunder eight gold ba....

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....ion 123 of the Customs Act, and held that the burden is on the persons i.e. Kirti Maganlal and Company to establish that the seized gold is not of smuggled nature. The Commissioner has observed that, out of 78 pieces of gold bars 70 pieces have been purchased by M/s. Kirti Maganlal and Company out of the gold legally imported by M/s. Corporation Bank. Hence, 70 pieces were ordered to be released. ....

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....f foreign marked gold by the Indian Overseas Bank, Ahmedabad, sold under delivery challan dated 13-1-98 to M/s. Anjalee Exim Pvt. Ltd. It is stated that, instead of producing delivery challan dated 13-1-98, by mistake the invoice No. IOB/0353/245/97-98, dated 16-1-98 of the same bank was produced and it led the officers to believe that the seized gold does not relate to the legally imported gold. ....