2007 (10) TMI 290

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....spondent. [Order].- As per the facts on record, appellant is an official of the Indian Oil Corporation and his house was put to search on 25-5-2000 by CBI. One key of a locker of State Bank of India was found, locker opened and apart from 975 gms. of gold ornaments, 345 gms. of primary gold including two biscuits having "SUISSE" markings and coins were found. The said goods were again kept in t....

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....d three small gold coins weighing 65 gms. valued at Rs. 27,000/-. He also reduced the penalty to Rs. 20,000/-. The said order is impugned before me. 3. I have heard Shri B.L. Narsimhan, Advocate for the appellant and Shri Sameer Chitkara, SDR for the Revenue. 4. The dispute which survives in the present appeal is as regards absolute confiscation of two small gold biscuits of one ounce each h....

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....ation as to who actually gave those biscuits. It was further observed that the appellant knew the guests he had invited at the time of the marriage and could have easily found out as to who gave such gifts. As such, he observed that the appellant has not discharged the burden of proof that the biscuits were not smuggled. In respect of 4 small coins, the appellate authority observed that the appell....

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....Tri.-Bang.)]. 7. Admittedly, the locker was opened by CBI in the month of March and it was only subsequently Customs officers seized the goods in October. As such, it can be safely concluded that though the formal seizer were made by the Customs authorities on 20-10-2000, the same were constructively seized by the CBI on 25-5-2000. As such, as rightly pointed out by ld. Advocate, the initial bu....