2024 (2) TMI 204

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....br>Customs<br>HON'BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL) And HON'BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL) Mr. Aniruddha Bhattacharya & Mr. Arnab Roy, both Advocate for the Appellant Mr. Faiz Ahmed, Authorized Representative for the Respondent ORDER PER R. MURALIDHAR: The Appellants were travelling from Imphal to Mumbai. At the Airport, they were intercepted and eight pieces of go....

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....by any of these Appellants. The Appellants are purely litigating the penalties imposed on them. He submits that first of all, the seizure Report dated 26/06/2014 does not specify anywhere that the gold bars were of foreign origin with any specific markings to this effect. Further 5 grams of sample were drawn from gold bars for Assey Certificate. Till now, no Assey Report has been submitted by the ....

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.... except for taking her Bank Statement showing huge cash transactions. He submits that cash transaction in the Bank account own its own does not prove anything to the effect that the present seized gold had nothing to do with her. 5. In respect of the third Appellant Sri C Lalkhuma, he has stated in the recorded Statement that he has accompanied the first Appellant since he did not know English ....

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....ated 26/6/2014, nothing on this count is being shown. Though this document speaks of 5 Gram gold being drawn as samples, the Department has not come out with any Certificate about the purity of these gold bars. Though the Appellants in their reply to Show Cause Notice before the Adjudicating Authority have submitted that no reliable evidence has been produced to prove beyond reasonable doubt that ....