2018 (3) TMI 1072

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....7-CU dated 07.11.2017. The Miscellaneous Application was allowed and since the matter is covered, with the consent of both the sides matter was taken up for Final Hearing. 2. The present appeal is arising out of Order-in-Appeal No.03/CUS/ALLD/2016 dated 13/01/2016 passed by Commissioner (Appeals) Central Excise, Allahabad. 3. The brief facts of the case are that the appellant is a holder of British Passport and on 02.04.2014 he was entered into India from Nepal through Sonauli Land Customs Station. After he crossed the no man's land, SSB officers at Sonauli conducted search on him and effected seizure of 4320 gms gold having 999.9 purity valued at Rs. 1,09,12,590/- since the said gold was found to be of third country origin. The SSB o....

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.... etc. because of fact that he had to take said gold back to UK after making jewelry from said gold being carried by the appellant and that appellants efforts went in vain and that the proceedings carried out by SSB officers were without any witness. The Learned Commissioner (Appeals) did not interfere with the said Order-in-Original dated 02/03/2015 and dismiss the appeal. Aggrieved by the said order, appellant is before this Tribunal. 4. In the grounds of appeal appellant submitted that appellant purchased gold from UK which was purchased under invoices issued on 31/03/2014 and 25.02.2014 by Jewelry Quarter Bullion limited Burmigham and that the said gold was purchased by the appellant from his own saving and that the appellant was not al....