2019 (5) TMI 1356

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....s (moulded in rod form) suspected to be Gold of foreign origin which was recovered from her registered baggage and was handed over to the Superintendent, Air Intelligence Unit, Imphal Airport and was subsequently handed over to the Superintendent, DPF, Imphal for further seizure formalities. 2 The Ld. Counsel Shri Ritesh Agarwal as well as Shri Anand Jajodia, appearing on behalf of the respondent submitted that she was travelling from Imphal Airport (Domestic Airport) to Kolkata Airport (Domestic Airport), on 25-08-2016 via Indigo flight No. 6E 202 at about 10:30 AM, both are domestic airports and no International Boarders were involved, hence, the question of Foreign Origin of Gold does not arise. The said gold did not have any Foreign M....

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....sition of penalty by the Adjudicating Authority was unjustified and has created hardship on her. Respondent had submitted requisite documents in support of her being the right full owner of the said gold. The respondent also pleads that nowhere in the Adjudication Order, or in the Show Cause Notice and in the investigation of the case, it has been documentarily evident that the gold is of foreign origin. Also no evidence of foreign marking on the gold rods was observed either by the goldsmith or the Senior Quality Officer, Government of Assam, Guwahati. The Department on presumptions and assumptions basis, absolutely confiscated the gold without any documentary and concrete evidence and held that the gold is of foreign origin and it has b....

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.... Indian housewife was keen on to save as much as she could, so she got the old jewellery moulded in Imphal before taking them to Kolkata for exchange. This was done to avoid impurity charges being deducted by the Gold Smith in Kolkata which is as high as 15% and even higher in some cases. Also, there are instances wherein variation in the actual weight of the gold is seen and the actual credit of gold weight is not given. In order to avoid this kind of losses, she thought best is to get them moulded here in Imphal through people known to her rather than relying on people in Kolkata. Being not too well versed with Kolkata, she could save lot of time if these old ancestral ornaments and jwellery were moulded in Imphal. 3. Ld. DR reiterates ....