2024 (1) TMI 786

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....Biswas and found to contain gold ornaments weighing 1211.590 gms in his possession. He also had one old and used hi-tech mobile phone with him. The goods found in his possession has been totally valued Rs.37,18,263/-. The BSF offices handed over the person and the said goods to Banpur Customs for taking further action under the Customs Act. After due observance of Customs formalities, the goods were seized under section 110 of the Customs Act on 30.10.2018 under the reasonable belief that the goods were attempted to be exported illegally to Bangladesh through unauthorized route. After investigation, a show cause notice was issued proposing confiscation of the gold jewelley seized. On adjudication, the Ld.Commissioner confiscated the gold je....

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....orted the impugned order confiscating the gold jewelley and imposing penalties. 5. Heard both sides and perused the appeal documents. 6. I find that the gold jewelley were recovered from the possession of Shri Chandi Biswas by the BSF officers in the Barantala Bazar and the same were handed over to the Customs officers for further necessary action under Customs Act. I observe that the investigation has not brought in any evidence on record to substantiate the allegation that there was an attempted export of the said gold jewellary. I find that during the course of investigation, Shri Goutam Halder has submitted three invoices - No.37 dated 19.07.2018, No.42 dated 13.09.2018 and No.47 dated 30.10.2018 for claiming the ownership of the gold....