2006 (1) TMI 530

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....he respondent was kept in police custody and along with Gold biscuits were handed over to the customs authorities on 14th May 1998. The Gold was seized by authorities and the Respondent was arrested and sent to judicial custody for the period 15-5-98 to 13-7-98. Respondent's statements were recorded during the period. A Show Cause Notice for the confiscation of the seized gold and imposition of the penalty was issued. The adjudicating authority, Confiscated the seized gold and also imposed a penalty of Rs. 20,000/- on the respondent. The appellate authority, set aside the order-in-original in toto on the ground, that, the respondent has produced the evidence regarding the legal possession of the Seized Gold. Hence this appeal by the departm....

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....e Seized Gold was purchased by him legally. The respondent also produced the Invoice No. 12 dated 13-5-98 of M/s. Prakash Jewellary (P) Ltd., 1167, 1st Floor, Kuncha Mahajani, Chandni Chowk, Delhi in support of his claim before the adjudicating authority. The adjudicating authority dismissed the same summararily without any further investigation. 6. The respondent took up the same plea before the appellate authority. The appellate authority, in this case, took up the matter of the bill with the Commissioner of Customs, Delhi and requested him to do further investigation and supply him copy of the investigation report. The said investigation report of the Commissioner of Customs, Delhi, is reproduced at internal page No. 5 of the ord....