2024 (10) TMI 1076

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....thority against the appellant. The appellants had filed appeal before the Commissioner (Appeals) vide Appeal No. 188/2022-Cus. Commissioner (Appeals) vide impugned order passed a common order dated 29.11.2023, which also included the appeal of the appellant. 2. The case, in brief, is that the Officers of Customs Department intercepted certain consignment being shipped by courier agencies at Domestic Terminal Air Cargo Complex, Hyderabad on 03.10.2020 under reasonable belief that the consignments were carrying foreign marked gold bars and therefore the same were liable for confiscation. On further detailed examination of the said consignment, it was observed by them that the Courier Company was carrying consignments from different persons....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o during personal hearing submissions they have not tried to establish through documentary proof that the gold under seizure is not imported goods." 4. Learned CA for the appellant has mainly contested on the ground that firstly, the test report of the assayer relied upon by the Department itself gives a disclaimer that they are not in a position to say whether the gold is of foreign origin or otherwise even though the Department has alleged the said gold of being foreign origin. Therefore, there is no sufficient evidence for the Department to hold this view that it was of foreign origin based on the said report. He has further argued that in the course of recording of the statement dated 17.11.2020 appellant has clearly stated that the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bald manner. 6. On the other hand, Leaned AR submits that in this case, Section 123 of the Customs Act, 1962, has been rightly invoked and therefore the burden of proof is on the appellant to establish that the confiscated gold were not of smuggled nature or liable for confiscation. He also submits that the submissions of the Learned CA about bringing to the notice of Department, the documents like invoice covering the consignment being sent to Mumbai as also the procurement of gold etc., were never shown to the Department as asserted by the appellants and therefore the appellants have not been able to discharge the burden of proof and therefore the gold were rightly liable for confiscation and the appellant is also liable for penalty. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of natural justice. The Adjudicating Authority should have examined all the documents, evidence and its authenticity with regard to the claim of appellant that the gold were procured from legitimate source and was going to a legitimate source, before coming to the conclusion that the said gold were foreign origin and that appellants were not able to discharge the onus of proof that it was not. 10. In the impugned order, the Commissioner (Appeals) has found no reasons to disagree with observations made by Original Authority at para 36 holding invoices and documents produced being created one and afterthought to cover up them illicit act of processing foreign gold. He also observed that Assessee has certified it as foreign gold. Whereas, ....