TaxTMI 
TaxTMI 
2025 (5) TMI 587
X X X X Extracts X X X X
X X X X Extracts X X X X
....o assail the Order-in-Original No.80/2022-Adjn. Cus. ADC dated 24.06.2022 [OIO] passed by the Additional Commissioner. The Commissioner (Appeals), by the impugned order, upheld the OIO and dismissed all the appeals. Learned Counsel for the appellant submits that Shri Vikram Kumar Kabra [Appellant] had filed Appeal No.184/2022-Cus before the Commissioner (Appeals), which was also rejected by the impugned order. Thereafter, the appellant had filed Writ Petition No.13050 of 2024 before the Hon'ble High Court of Telangana assailing the impugned order under Article 226 of the Constitution. The Hon'ble High Court declined to entertain the writ petition and allowed the appellant to avail statutory remedy of appeal. Thereafter, this appeal has been....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Surti Hotel, Kalbadani, Mumbai-2. Ph:9890311882 From : Vikram, Hyd Gold Biscuit - 24 carat. No. - C593024 100 grams 4(iii) To, Jay Bhai, 175, Kalbadeni Road, 1st floor, Sho No.121, Jewel World, cotton exchange, Mumbai-2 Ph-9867627543 From: Vikram, Hyd 24 carat Gold cut pieces - V.J. Jewels 14.58 grams 4(vii) To, Harmukh Bhai, 93/95, Golden Plaza, 3rd floor, 301, Dhamp street, Mumbai-3 9892507090 From : Vikram, Hyd Cut pieces Gold - 24 carats 28.7 grams 4(xii) To, Vinod Soni, 44/46, Dhanji Street, 2nd floor, Office No.6, Zammi Bazar, Mumbai-3 9082017984 From : Vikram, Hyd a) 1 cut piece Gold Biscuit - 24 Carat. b) 1 bracelet a) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 5. The report states the gold was tested by "scratching on stone (Kasouti) and taken acid results and is confirmed as 24 ct Gold". It also states "It cannot be determined whether the gold is foreign or Indian origin". In other words, while all the gold bars and cut pieces were indicated in the particulars as of foreign origin and of 24 ct purity under "particulars" in the Report, the note below states clearly that the origin of the gold cannot be determined. There is also nothing in the SCN or Panchanama to indicate that there were any specific foreign markings on the gold bars or on gold biscuits. 6. Based on this test report, officers formed an opinion that the gold bars and cut pieces....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ession the goods were seized, claims to be the owner thereof, also on such other person; (b) in any other case, on the person, if any, who claims to be the owner of the goods so seized. (2) This section shall apply to gold, [and manufactures thereof, Substituted by Act 40 of 1989, Section 2, for "diamonds, manufacturer of gold or diamonds" watches, and any other class of goods which the Central Government may by notification in the Official Gazette specify." 9. In cases not covered by section 123, the burden of proving that any goods are smuggled rests on the Revenue because it is Revenue that asserts that they are smuggled. In this case, I find that the belief under which the officers have seized the gold is the inform....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... Mr. Vikram Kumar Kabra, deposed that he is a Gemmologist and up to last year he was working in Kabra Jewellers, Secunderabad. The gold has been handed over to him by his nephew Mr. Srikanth Darak, who has procured the said gold from their grandparents and it is not foreign origin. His grandfather Mr. Hari Narayan Ram Prasad has purchased the said gold from M/s Rajendra vide Invoice No.3686 dt.14.03.2015. Before his demise he has handed over the said gold to Srikanth. Since he knew few jewellers in Mumbai, Mr. Srikanth has given him the pure gold to convert the same into personal jewellery for Srikanth's family. There are two marriage ceremonies in Srikanth's family in this December. Therefore, they thought to make it jewellery and for tha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....AYAN RAM PRASAD Inv No. 3686 SECUNDERABAD Company's TIN 36740183823 GRN: S.No. 1. Description Pure Gold 999 Quantity 300.00 Rate 2650.00 Amount 7,95,000 Total Including VAT 7,95,000 Rupees: SEVEN LAKH NINETY FIVE THOUSAND ONLY For M. Rajendra Kumar Jewellers & Pearls Dealers 12. Learned Counsel submits that Shri Hari Narayana Ram Prasad mentioned in the Invoice as the customer was the grandfather of his nephew mentioned in the appellant's statement. Both the lower authorities have rejected the submissions made by....