2007 (3) TMI 564

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....utam, DR, for the Respondent. [Order]. - Heard the learned Advocate on behalf of Harish Chander. The appellants filed these appeals against the impugned order passed by the Commissioner (Appeals). 2. The brief facts of the case are that on 19-2-2001, 18 gold bars of foreign origin were recovered from the possession of Harish Chander, appellant and receipt regarding purchase of some g....

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....gold bars to Shri Harish Chander. 4. Thereafter, show cause notice was issued to the present appellant as well as to Shri Badri Narain.The adjudicating authority confiscated the gold biscuits and imposed penalties. The Commissioner (Appeals) dismissed the appeal filed by the appellants. The contention of appellant is that the gold in question was duly purchased from M/s. Dhancholia Sons an....

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.... the appellant also issued the Bill which was duly verified by the revenue and also shows the entries made in the books of account regarding the sale of this gold, therefore, the confiscation of and imposition of personal penalty is not justified. 5. The contention is also that verification report of Deputy Commissioner (Preventive) was not made available to appellant that the same was onl....

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....e appellant. Shri Harish Chander was produced before the Judicial Magistrate on 2-3-2001 where he produced a bill issued by M/s. Dhancholia Sons Delhi regarding sale of 18 gold bars to appellant. The bill produced by the appellant was got verified by the Deputy Commissioner (Prev) and after due verification, the Deputy Commissioner of Customs reported that Shri Badri Narain, Prop. of Dhancholia So....