2006 (3) TMI 647

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....d was seized under the Customs Act in the belief that it was smuggled. A statement was recorded from the appellant wherein the appellant stated that the primary gold in question was received from gold dealers of Jaipur. The appellant was also arrested and remanded. 2. After further investigation, show-cause notice dated 12-10-95 was issued alleging that the primary gold in question was liable to confiscation and the appellant was liable to penalty for carrying, transporting and dealing in smuggled gold. Penalty was also proposed on the gold dealers of Jaipur named by the appellant. 3. The appellant contested the charge. It was submitted that he had retracted his statement on 25-4-95 and that the correct factual position was ....

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....ssioner allowed the appeals of the Jaipur dealers with the finding that there was no corroboration of the statement of the appellant that the primary gold in question was procured from the said Jaipur dealers. Thus, the finding that the smuggled gold was supplied to the appellant by these dealers was not accepted by the Commissioner (Appeals). All the same, the confiscation of the goods and penalty upon the appellant were confirmed. The present appeal challenges that finding. 6. I have perused the record and have heard both sides at length. 7. The gold has been confiscated on the ground that the same is smuggled. The main evidence for the finding regarding smuggling is that gold pieces had foreign marking; claims about purch....