2017 (10) TMI 36

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....nil G. Shakkarwar, Member ( Technical ) Shri S.K. Mathur (Advocate) & Shri Rishi Kumar Singh (Advocate) for Appellant Shri Mohd Altaf (Asst. Commr.) AR for Respondent ORDER Per: Anil Choudhary These three appeals are arising out of common Order-in-Original No.03/Commr./2015 dated 27.11.2015. 2. The appellant herein Shri Swadesh Verma is the Director of M/s AIMR Jewels Private Ltd....

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....ench of this Tribunal vide Final Order No.70625/2017 have disposed of the appeal of M/s AIMR Jewels Pvt. Ltd. holding as follows: "Having considered the rival contentions and on perusal of the facts on record and particularly the Show Cause Notice and Section 123 of the Customs Act, 1962, we find that Section 123 of the Customs Act, 1962 is made applicable to Gold through Sub-section (2) of Sec....

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....and got said gold cleared through Bill of Entry No. 5913058 dated 25/06/2014 in the said Show Cause Notice Revenue is not accepting that the owner of Gold has discharged his burden to prove that the goods seized were not of smuggled nature only on the basis of a so-called certificated dated 04/08/2014 stated to have been issued by Suppliers M/s INTL Commodities DMCC wherein as stated in the said S....

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.... made relied upon document for issue of said Show Cause Notice dated 09/01/2015. Therefore, we find that the appellant have discharged burden to establish that the Gold under seizure was legitimately possessed by them and the same was legitimately cleared through filing Bill of Entry and payment of Customs duty as required under Section 123 of the Customs Act, 1962. Therefore, we find that the sai....