2024 (1) TMI 463

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....Authorized Representative for the Revenue ORDER K. ANPAZHAKAN : The present appeal has been filed against the impugned order-inappeal dated 12.05.2023, where the Ld. Commissioner(Appeals) has upheld the demands confirmed in the Order-in-Original dated 11.03.2022. Vide the impugned order, the appellant has been imposed a penalty of Rs.5.00 Lakhs for his involvement in the smuggling activit....

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....f the Customs Act, 1962 is liable to be set aside. 3. The Ld.AR submits that the appellant in his voluntary statement had stated that Mr.Santosh Patil had sold him the 5 gold biscuits in semi-melted elongated shape and he has paid Rs.22,50,500/- through a cheque dated 04.01.2020 drawn on Punjab National Bank. He submits that the appellant has not produced any licit documents for possession of t....

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....,500/- through a cheque dated 04.01.2020 drawn on Punjab National Bank. Further, the appellant is not claiming the ownership of the gold. The appellant has filed this appeal only against imposition of penalty on him for the alleged offence. 6. I find that the department has not brought in any evidence on record to show involvement of the appellant in the alleging smuggling. The impugned order a....