AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2019 (1) TMI 256
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....from Nepal through unauthorized route. 2. On 03/12/2015, on a tip of, the Superintendent of Rail Police, Muzaffarpur, detained two persons namely Shri Sumit Goyanka and Shri Awadhesh Kumar Pandey and have recovered 4 kgs of foreign marked primary Gold in four bar forms (weighing 1 kg each) from their possession. The seized gold and the detained persons were subsequently handed over to the officers of the Customs (P) Division, Muzaffarpur. During interrogation, statement of the both the persons were recorded under Section 108 of the Act on 04/12/2015, wherein they accepted that they used to get illegal/unaccounted money through HAWALA from Shri Rajesh Kumar Agrawal of M/s Balaji Enterprises, New Pan Mandi, Kalyani Chowk, Distt.- Muzaffarpur....
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....d Country origin 100 g 2,58,210/- 2. Said to be gold (Mark as 99.50) 3rd Country origin 199g 5,13,838/- Total Rs.7,72,048/- 4. On 12/01/2016, for ascertaining purity of the seized gold, samples were drawn and a local Goldsmith was called, who on physical verification, certified 99.50% purity. The drawn samples were sent to Government of India, Mint, Alipore, Kolkata for purity testing of the seized gold bars. It has been observed in the Adjudication order that the test reports are awaited. 5. It is observed from the records that this Bench on 22/05/2018 had directed the Ld. DR to file a copy of the test reports as received from the Government. The case was listed on various dates but the test reports had not been filed so far. Th....
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.... at Raxaul and gifted to his granddaughter (Daughter's daughter) in the year 1993 on the occasion of her birth ceremony. 8. The Ld. Advocate further submits that the above fact as available on the record of the case has neither been disputed nor denied in the Show Cause Notice. As such the allegation of illegal transportation of foreign origin gold from Nepal into India remains un-established and not proved in the instant case, at least against the appellant. He also argued that the seizure of gold bars has not been made in the Customs area or from a vehicle coming from the Nepal side of the border and it is also a non-disputed fact that the gold was recovered during search of the residential premises of the appellant's father on 09/12/201....
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....nd sellers of gold to maintain any registers, nor is there any requirement to issue invoices under any Central Act. As a result of liberalization of the Policy as regards the import of gold, it is available in the Indian market in ample. The present seizure is not made in Customs area and its ownership is duly claimed which is not refuted by the Department. As such the onus placed upon the appellant under provisions of Section 123 is discharged to the requisite extent. 13. Further, he argued that the imposition of penalty on the appellant in relation to the seizure/confiscation of the said primary gold under Section 112 of the Customs Act, 1962 without assigning any reason is not sustainable. In support of is submission he relied upon the ....
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....sed almost 30 years back i.e. in year 1985, he could not produce any document in support of his statement. It has also been stated by him in para 2 of his affidavit, that again in the year 1993, he gifted 100 grams of gold bar on the occasion of birth of his Granddaughter (Daughter's daughter). This gold was also purchased by him from Raxaul. 17. I find from the records that the Ld. Adjudicating Authority in his discussion and findings observed that the appellant was asked to submit legal documents of the recovered and detained primary gold weighing 199 gms and 100 gms each. Shri Yogendra Prasad Chaurasia, Father of Shri Ram Naresh Chaurasia, has submitted that one piece of primary gold weighing 199 gm, was given to his elder daughter-in-l....