2005 (9) TMI 558

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.....N. Chattopadhyay, Consultant Order. 1. Heard Shri K.K. Sanyal, JDR for the Revenue and Shri B.N. Chattopadhyay, Consultant for the Respondent. 2. Learned D.R. submits that in present case the seizure had been affected on the basis of specific information and in presence of two independent witnesses. The Panchnama was also drawn at the time of seizure, Shri Golak Ch. Kamilla could not pro....

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.... discharged their burden properly. The Respondent has submitted their claim petition along with some documents of their legal acquisition of the seized gold and no action has been taken by the Department to refute the charges brought forward in the retraction by adducing fresh evidence or by proving the said documents as false. When the appellant has corroborated his retraction by submitting the d....

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....ggage Rules framed in the cradle of Customs Act, 1962 and since the abolition of Gold Control Act, 1968, the buyers and sellers of gold are not required to maintain the detail records including marks, numbers, etc., of their purchase or sale. In the grounds of appeal, the defence of the present appellant is that he had acquired the gold biscuits under seizure legally in course of his norm....

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....ion to the said shop and subsequently asked statement from the shop owner. Made investigation at M/s. Jalan Co. Pvt. Ltd. where from the said shop used to purchase the gold bars. But the Department failed to obtain a final statement from M/s. Jalan Co. to the effect that the seized Australian gold biscuits had not been sold by them to M/s. Guinea Palace of Midnapore. He has also observed that the ....