TaxTMI 
TaxTMI 
2002 (2) TMI 205
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.... the various persons under the provisions of Section 112(b) of Customs Act, 1962 as follows : - (i) Shri Awadhesh Kr. Thakur   - Rs. 10,000.00 (ii) Shri Kapildeo Prasad      - Rs. 50,000.00 (iii) Shri Vijay Kumar        - Rs. 20,000.00 (iv) Shri Brij Kishore Parit      - Rs. 1,000.00 2. As per facts on record, the Customs Officers intercepted one truck on 15-3-98 at Mahatma Gandhi Setu on Ganga River at Patna found to be loaded with wheat. However, the search of the cabin of the said truck resulted into recovery of two pack....
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....f the biscuits, he contacted Shri Thakur in jail, who told him that the sale voucher was shown to the officers who refused to take note of the same. With the Petition, Shri Kapildeo Prasad submitted the copy of the Voucher No. 135, dated 11-3-98 issued by M/s. Chauhan Zevares Pvt. Ltd. along with the copy of the Demand Draft dated 25-3-98 issued in favour of Chauhan Zevares for consideration of the sixteen gold biscuits. It was also stated that M/s. Chauhan Zevares is an Export Oriented Unit and a Special Import Licence. 4. As a result of the above disclosure made by Shri Kapildeo Prasad, M/s. Chauhan Zevares were contacted. Shri Rontty Chauhan of M/s. Chauhan Zevares admitted having sold the sixteen pieces of foreign marked gold bis....
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....s not made any further enquiries with M/s. Kan Karan Impex and has dismissed the documentary evidence produced by Shri Kapildeo Prasad on flimsy grounds by pointing out to certain discrepancies. 7. Referring to the reasoning adopted by the adjudicating authority, Shri Chattopadhyay, learned Consultant submitted that the Commissioner has wrongly dismissed the documentary evidence produced by the appellants on the ground that the same was not produced at the time of interception and as such, was an after-thought. He submitted that apart from the fact that Shri Awadesh Kumar Thakur produced the sale voucher of M/s. Shree Jewellers at the time of interception which was not taken note of by the Customs, there is no requirement to accompan....
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....s 1866.240 gms. in the sale voucher of M/s. Chauhan Zevares. The difference in weight made by the Customs showing a difference of about two grams, is a human error. Similarly, he submits that all foreign gold biscuits are of a standard purity of 999.00 and the test report of the India Government Mint showing the purity of little less than 999.00 is nothing but the result of human error. In any case, he submits that there appears to be no doubts about the genuineness of the sale voucher by M/s. Chauhan Zevares Pvt. Ltd. and as such, the rejection of the same by the adjudicating authority on a minor pseudo-discrepancy is not warranted. 9. Shri Chattopadhyay, further, submitted that M/s. Kan Karan Impex, Delhi are said to have imported ....
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....on between the biscuits and the bars raises a reasonable doubt regarding the genuineness of the transaction. The appellants have contended that biscuits and the bars are synonymous terms used by the persons dealing in gold and are interchangeable "T.T. Bars" represent ten tola bars which are also referred to as biscuits. The Commissioner in his impugned Order has nowhere observed as to what is the difference between a biscuit and a bar. Similarly, as regards weight, I find that there is a variation of about 2 gms. in the weight of all the sixteen pieces of gold. The standard 10 tola bars weigh 116.640 gms, and as such, the total weight of 16 pieces of biscuits would come to 1866.240 gms, which is reflected in the sale voucher of M/s. Chauha....
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....es hands several times on importation. Since the repeal of the Gold (Control) Act in 1968, there is no legal requirement for the buyers and sellers of gold to maintain any register nor is there any requirement to issue invoices under any Central Act.' 13. In the case of Sri Samir Kumar Roy & Others v. C.C. (Prev.) West Bengal, Calcutta - decided by the Tribunal in Order No. A-475-478/Kolkata/2001, dated 4-7-2001 [2001 (135) E.L.T. 1036 (T)], the Tribunal has considered the effect of liberalised policy as regards the import and dealing in gold and thereafter, concluded that onus as placed under Section 123 was discharged when the appellants produced the sale/purchase vouchers showing the sale of the goods from the gold dealer who has ....