TaxTMI 
TaxTMI 
2026 (2) TMI 1287
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.... Order-in-Appeal No. VIZ-CUSTM-000-APP 95&96-2024-25 dated 11.07.2024 passed by Commissioner (Appeals), whereby, the adjudication orders passed the Original Authority were set aside in favour of respondent. 2. Facts in brief, the DRI officers, Visakhapatnam received specific intelligence on gold smuggling of Bangladesh origin through a passenger namely Shri Prashant Ramachandra Zende travelling in Shalimar-Secunderabad AC Superfast Express. The officers found the passenger alighting at Visakhapatnam Station with gold on 05.01.2023. The officers found that Shri Prashant Ramachandra Zende was approached by Shri Vishal Rajaram Gaikwad (presently deceased) and intercepted Shri Prashant Ramachandra Zende on Platform No.4 of the Visakhapatnam,....
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....that he paid Rs. 80 lakhs in cash earlier to Shri Sagar Gaikwad, his cousin with regard to bringing gold from Kolkata. 4. During search conducted on 05.01.2023 the premises of shop Bhavani Gold in the presence of Shri Anil Rajaram Gaikwad (brother of the deceased Gaikwad), the officers seized graphite ingot metal casting mould that was capable of making gold biscuits with markings "MMTC 100g Gold 99.9.0". The statement was recorded and it was found that no any record was maintained for sale of gold in his shop. 5. The DRI officers issued Show Cause Notice dated 30.06.2023 proposing to confiscate the gold apart from the proposal to impose penalty on the carrier of smuggled gold Shri Prashant and on the late Shri Gaikwad. 6. The Adju....
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....erefore, decided to file appeal before this Tribunal. 9. Learned AR submits that the Commissioner (Appeals), failed to appreciate that the impugned gold was smuggled into India in an illicit manner. The carrier and the owner were arrested based on the statements recorded admitting the smuggled nature of gold. The statement given by carrier and the owner were never retracted as stated by Learned Commissioner (Appeals), the respondents has failed to prove their onus under Section 123 of the Customs Act. The source of seized & gold belated submissions of voucher after the Show Cause Notice was issued, raises serious doubts about its genuineness. Respondents has failed to give any explanation about recovering of mould making gold biscuits wi....
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....tem, mandates that the other side must be heard before any adverse decision is taken. 14. Section 128 (1-A) of the Customs Act provides that the Commissioner (Appeals), if sufficient cause is shown, at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing. This provision clearly indicates that this right is vested not only to private party but equally to the Department. 15. Section 128-A the Customs Act, 1962, provides procedure in appeal before Learned Commissioner (Appeals), Commissioner have power that an order or decision has been passed without following the principles of natural justice, may refer the matter back for fresh adjudicat....