AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2015 (10) TMI 417
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....he border with a fast pace. He was brought to the Customs office and was searched. During the search of the person two flat pieces of gold were recovered. On enquiry, the person disclosed his name as Om Prakash Verma, resident of Village Uska Raja, Post Office- Uska Bazar, Sidhartha Nagar. The officers called his local jeweler and got the gold pieces checked by him who found that the gold recovered from Shri Om Prakash Verma was of foreign origin. On measurement the weight of gold was found 734.5 gms. The weight of the bigger piece was 485 gms and smaller piece was 249.5 gms. Shri Om Prakash Verma said that he works in the shop of M/s. Abhishek Jewelers, Bank Road, Uska Road, Naugarh, Siddhartha Nagar. He was going to deliver the gold to Sh....
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....rtha Nagar. He also submitted that he purchased gold from registered / un-registered firm / individuals for making jewelry. At the same time he purchased gold / silver and some of the jewelry made by the local artisan and they are given gold bullion / silver bullion to prepare the jewelry. On being asked about the jewelry he told that above gold although used to be of foreign origin but not in form of biscuit and he did not import gold and foreign origin gold imported by importers in India and he used to purchase from businessmen to whom importers sell the imported gold. Since the importer sell the gold in good quantity thus he could not purchase directly from them. He was asked about the gold recovered from Shri Om Prakash Verma. He told t....
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....nd after preparing ornaments they returned the jewelry to Shri Om Prakash Verma. In these set of facts, a show cause notice was issued to the respondent for confiscation of the gold and imposition of fine and penalty on other persons interrogated. The Adjudicating Authority confiscated the gold and imposed the redemption fine of Rs. 6 Lakhs and personal penalties on Shri Anand Kumar and Shri Om Prakash Verma, the respondents. The Ld. Commissioner (A) set aside the adjudication order. Aggrieved from the said order revenue is before me. 3. Shri Davinder Singh Ld. AR, appeared and submits that the Ld. Commissioner (A) has held that the respondents have discharged their burden of ownership but he ignored that the case of the department was t....
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....ly ignored the apparent and undeniable fact that as the shipping bill is not filed as required under section 50 of the Act. Failure also attracts the deliberate violation of pre condition imposed for export under section 46 of the Act. Therefore, he submitted that impugned orders are set aside. Appeal filed by the Revenue are allowed. 4. On the other hand. Ld. Counsel appearing on behalf of the respondent submits that initially the burden of proof was on Shri Om Prakash Verma for procurement of gold and same has been discharged by Shri Anand Kumar alias Bablu by producing the invoices of gold purchase by him from M/s. Krishna Saraswati Payal Chain Institute and Krishna Priya Jewelry house. The invoices were verified and found to be genui....
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....ld to Nepal or not. Admittedly, in this case as per the facts of the case Shri Om Prakash Verma was apprehended before crossing to the Nepal border. Moreover, particularly in Khunwa which is well within India. Another fact is that the case of the revenue is that they were having an intimation that some person will smuggle the gold through this check post in Nepal and they have called the pancha for the same. But in the cross examination of one of the pancha Shri Madan Tiwari.it is clear that when he was called at Khunwa office Shri Om Prakash Verma was very much present over there. It means that when the panchas were called Shri Om Prakash Verma was there and as per the panchnama the panchas were present before Shri Om Prakash Verma was app....