2023 (6) TMI 1162

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....chael (Appeal No. C/75201/2021) were found by the CISF Officials. After this, the Appellants were detained and the case was handed over to the Customs Officials. The Customs Officials have drawn the Panchnama on 05/01/2019 for the seized biscuits in the presence of witnesses. They have also recorded voluntary statements of both the Appellants. Shri Antony Philip has stated that he is the owner of all three biscuits and two biscuits were recovered from this person. He submitted that he had travelled to Myanmar and bought these biscuits by cash payment. These gold biscuits were bought by him for making necessary jewelry daughter's wedding in Kerala. Shri Jochan Michael has corroborated this statement and has said that he is not the owner of b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ence that they were doing any business at Imphal. When these Appellants were caught with gold biscuits, they could not produce any licit documents for having purchased the same within India. On the other hand, in their voluntary statements, they have stated that they have travelled to Myanmar and bought the gold by cash payment. Therefore, this proves that the gold is of foreign origin. Further, the Test Report issued by Assam Hallmarking Centre clearly establishes that the gold biscuits are of foreign origin. The Appellant has never taken the pleading before the lower Authorities that the Statements were obtained by coercive methods and they have not retracted the recorded Statements at any point of time. The mere fact that under Section 1....