TaxTMI 
TaxTMI 
2018 (3) TMI 32
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....the assessee-Appellants against the order-in-original No. 17/CUS/CC(P)/WB/2016 dated 18.08.2016 passed by the Commissioner of Customs (Prev), Kolkata. 2. The brief facts of the case are that, on 28.04.2014, on the basis of intelligence report, the DRI Officers have detained Shri Chandrasekhar Shriram Hadge, Shri Shrikant Bele and Shri Sunil Krishnarao Bhakte from Coach No. S-6 of a train which was going from Howrah to Nagpur at platform no. 21 of Howrah Railway Station. After preliminary interrogation, they were brought to the DRI Office and in the presence of independent witnesses, 14 gold bars were seized from their possession, as per the description given in the impugned order. The total weight of the gold bars was found as 13999.700 ....
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.... Jalan demanded for 6% commission, he called back his gold through his three employees. In his statement, he also submitted that he has purchased the gold bars from M/s S.K. Gold, Mumbai, on regular basis. On 29.04.2014, all the bills and invoices of one year had been taken by the Central Excise Officers at Nagpur. 4. In view of the above, the DRI Officers confiscated the gold, cash and imposed various penalties. Being aggrieved, the assessee-Appellants have filed the present appeals. 5. With this background, Shri V.M. Doiphode, learned counsel for M/s Kunal Jewellers and Shri Purshottam Haribhau Kawale, at the strength of Written Submissions, submits that, there was no discrepancy in the stock register found at Nagpur. Vouchers were ....
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....uddu Jalan. He submits that, on 05.05.2014, Shri Purushottam Kawale has retracted his earlier statement recorded on 30.04.2015 and 01.05.2014 wherein it was stated that M/s Kunal Jewellers had purchased the gold jewellery at market rate after deduction of melting loss and impurities. He also submits that the Hon'ble Kolkata High Court in W.P. No. 28190 (W) of 2015 has directed for retesting of the subject gold. In pursuance to the direction of the Hon'ble High Court, on 27.07.2016, the Commissioner sent the samples to National Test House for retesting. He submits that the contempt proceedings are pending before the Hon'ble Kolkata High Court. To support his conention, he relied upon the ratio laid down in the following cases : (i) ....
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....Shri Kawale and three carriers were not cross-examined as no opportunity was given. He submits that the impugned order not only non-speaking, but also suffers from denial of natural justice. Lastly, he relied upon the ratio laid down in the following cases : (i) Oryx Fisheries Pvt. Ltd. vs UOI, 2011 (266) ELT 422 (SC); (ii) UOI vs Rajendra Bajaj, 2010 (253) ELT 165 (Bom.); (iii) Jha Shipping Agency vs UOI, 2011 (264) ELT 321 (Cal); (iv) Lakshman Exports Ltd. vs CCE, 2002 (143) ELT 21 (SC); (v) UOI vs GTC Industries Ltd., 2003 (153) ELT 244 (SC); (vi) CCE&C vs Chandubhau Shiroya, 2009 (234) ELT 24 (Guj.); (vii) Stanlek Engg. Pvt. Ltd. vs CCE, Mumbai-II, 2008 (229) ELT 61 (Bom.); ....
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....i Pradip Gupta, M/s Maa Ambey Jewellers, Kolkata. No incriminating material was found during the search. Both of them have not cooperated, but the statement of their employees Shri Vikas Das and Shri Binod Kumar Gupta of M/s Maa Ambey Jewellers was recorded. They totally denied the existence of M/s Sagar Jewellers or M/s Kunal Jewellers at Nagpur. Shri Anurag Jalan did not cooperate and it was stated that he had gone to pilgrimage. Both these persons did not turn up for interrogation. 11. M/s S.K. Gold, Mumbai as well as M/s Khandelwal Jewellers (Akola) Pvt. Ltd. were also investigated as Shri Kawale claimed that the gold was purchased from them. M/s Kunal Jewellers has purchased the gold from M/s S.K. Gold, Mumbai, and they submitted th....
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....e bar of foreign marking which was defaced. So, we find no reason to interfere with the finding regarding confiscation of the gold as the same was considered as smuggled one. 13. However, other persons, Shri Pradip Gupta and Shri Guddu Jalan @ Anurag Jalan did not cooperate, during the course of investigation, so the penalty imposed on them is justified. Since the same appears on the higher side, in the facts and circumstances of the case, we, by modifying the impugned order, restrict the same to Rs. 10,00,000/- (Rupees Ten Lacs only). 14. Further, during the course of investigation at Nagpur at the business premises of M/s Kunal Jewellers, gold weighing 510.220 was seized along with cash of Rs. 9,35,900/-. The authority below presume....