2018 (5) TMI 927

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....AN, MEMBER (JUDICIAL) Mr. T. Ankamma Rao Adv for the Appellant. Mr. M. Chandra Bose, A.R. for the Respondent. [Order per: M.V. RAVINDRAN.] These two appeals are directed against order-in-appeal No. VIZ-CUSTM-000-APP-022 & 23-17-18 dated 31.07.2017. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue that is being challenged before t....

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.... gold and his statement was recorded, wherein he stated that these items were given to him by Shri Sriramdasu Roja Prasada Rao who was also travelling in the same flight and was identified by Shri Raparthi Durga Rao. Show-cause notice were issued for confiscation of the good and also for imposition of penalties. the adjudicating authority after following due process of law ordered for absolute con....

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....ubmitted that the department's assayer has also certified that the goods are not of foreign origin. If that be so, the confiscation of the jewellery is incorrect and preponderance of probabilities are not in favour of the customs authorities when the goods were of Indian origin and because of non-production of the documents it cannot be said that they were of foreign origin and Revenue has mis....

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....ement dated 07.03 2017 have admitted of having mutually connived for monetary consideration to smuggle the goods involved in this case i.e. one gold chain, one Gold bracelet and two gold finger rings of foreign origin without payment of customs duty into India. I find that at no stage of investigation, the said statements of the appellant were retracted, 7. I find that Shri Raparthi Durga Rao h....