2021 (3) TMI 1205

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....ement of facts of the appeal memorandum are briefly summarized as under:- • The appellant had taken a place for rent and was running lathe business of smelting and melting gold used melting furnace. • Appellant had a lot of customers. • A search was conducted on 12.12.2018 which resulted in seizure of Seven Ring shaped gold, three square shaped strip of gold and one half cut piece of 100 grams of gold bar (foreign marked) to an extent weighed 2.810 gram. • On the very same day the appellant was taken to the Customs office, severely beaten, threatened and dictated to give statement. • The appellant chose to retract vide his communication dated 13.12.2018 ie., the very next day,....

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....ound a piece of yellow coloured metal appearing to be gold, stuck inside the motor. • Upon removal of the same, the yellow metal was found to be half cut piece of 100 gms foreign marked gold with the marking "Cambi, Suisse 100 gms Gold 999.9" with last five digits of Sl.No. 09053" visible. • Three small square typed, yellow coloured metal appearing to be gold, amidst the pieces of steel measuring tape strips strewn in one corner of the floor was also found and recovered. • The officers also found a granite slab with two strings attached to the centre of the slab, which upon lifting, a sump/secret chamber with a hot furnace like machine found. • The Govt. approved Assayer certified that the....

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.... there by questioning the adjudicating authority's order giving option of redemption instead of ordering absolute confiscation. The Commissioner (Appeals) vide impugned order dated 06.02.2020 has, however dismissed the Revenue's appeal but the appellant's appeal was partly allowed reducing substantially the redemption fine as well as penalty. This is the cause for the present appeal before this forum. 4. When the matter was taken up for hearing today learned Advocate Shri A.K. Jayaraj, took me through the facts of the case and the relevant observations of the Commissioner (Appeal) in the impugned order particularly paragraphs nos. 16, 17 & 18 and contended that for the reasons recorded in those paragraphs the Commissioner (Ap....

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....le to seize gold in various forms as mentioned in the mahazar/SCN, from the possession of the appellant. Thus the initial burden is on the appellant in terms of Section 123 to dislodge the reasonable belief entertained by the Revenue and prove that the goods in question that was seized from his possession, were not smuggled. 6.3 A perusal of the pleadings placed on record as well as the arguments of the learned Advocate refers to the rebuttal dated 13.12.2018, whereby the appellant has mentioned interalia that he was doing job with regard to the melting of gold pieces, convert them to gold rings which was given by his customers; that the officers without verifying anything took the gold including all the gold rings to the office, etc. It....