2025 (1) TMI 1267

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....f the case are that on 25.04.2017, GRPS, Guwahati Railway Police Station, Assam intercepted one Md. Sajid Kamal Mondal and recovered 18 pcs. of gold bars from him. Details of such gold bars are appearing at Table depicted in the impugned O-i-O. 2.1 That so apprehended person submitted that out of total gold, his brother Sahabuddin Laskar was owner of around 1 kg. gold and Rahul Harichandra Pawar was owner of around 2 kg. gold and he was carrying the gold to Kolkata, Barabazar, Sonapatty to give a Goldsmith for making ornaments. 2.2 Md. Sahabuddin Laskar in his statement dated 26.04.2017 stated before Customs Authority that he is owner of 6 gold bars weighing approximately 166 gms. each out of the total recovered gold. 2.3 That the appell....

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....e concerning only 12 pcs. of gold weighing 2047.53 gms. (net) of the appellant Rahul Harichandra Pawar and imposition of penalties upon the above-named two appellants. 3.1 He submits that the Ld. Adjudicating Authority has tried to held that though the invoices produced by the appellant Rahul Harichandra Pawar are found to be correct, since the goods were handedover to Md.Sajid Kamal Mondal without any document, the same 'casts serious doubt' about legality of the same. Upon presumption that a 'genuine businessman' could have issued proper challan for interstate movement of such high value goods, the Ld. Commissioner has arrived at an adverse conclusion that the appellant has failed to discharge his 'burden of proof' under Section 123 and ....

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....lant has successfully discharged his 'burden of proof' u/s 123 of the Customs Act, 1962 and hence, order for absolute confiscation of 12 pcs. of gold weighing 2047.53 gms. (net) of the appellant Rahul Harichandra Pawar, is required to be quashed. Consequently, penalties imposed upon both the appellants abovenamed are also required to be set-aside with consequential relief in favour of the appellants. 3.3 In support of his contention, he relies on the following judicial pronouncements: (i) 2021 (375) ELT 435 (Tri-Kol.) Ratan Kumar Saha v. Commissioner of Customs, Patna (ii) 2019 (368) ELT 990 (Tri-Kol.) Madhukar Sonaba Bhagat v. Commr. of Cus. (Prev.), W.B. (iii) 2018 (362) ELT 309 (Tri-Kol.) Gopal Prasad v. Commr. of C.Ex., Cus & S.T....