TaxTMI 
TaxTMI 
2026 (5) TMI 1315
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....r disposal with the consent of the Learned AR. 2. The Learned AR submits that this is a case wherein on 1st May, 2018, the CISF security staff of Imphal International Airport detected one gold neck chain worn by the appellant and the same was subsequently confiscated by the Department. Proceedings were initiated since the appellant could not produce the proper documents at the time of seizure. After following the due process, the adjudicating authority confiscated the gold absolutely and Penalty of Rs.1 lakh was imposed on the appellant. 3. Being aggrieved with the order, the appellant filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) has held that no proper evidence has been brought in by the Revenue to sh....
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....ocumentary evidence towards the purchase of this gold. Subsequently, the appellant has produced one Invoice issued by Sri Balaji Jewellers Indore under Tax Invoice Number GST-11 dated 16.04.2018. Thus he claimed that he has discharged his liability under Section 123 of Customs Act 1962. 8. In the OIA, the Commissioner (Appeals) has given a very detailed finding on the case made out by the Revenue and the defence put up by the appellant. The relevant findings of the Commissioner (Appeals) in the OIA are reproduced below:- 9. It is evident from para 10 of the impugned O-in-O that as categorically required by the Respondent Authority, the Customs Officers of Indore verified the residential address and other aspects of financial pro....
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....r Section 110 (1) of the Act ibid, but the same is not enough for confiscation under Section 111(b) and/or 111 (d) of the Act ibid all the more so when purchase document of licit acquisition of the said gold chain produce appellant was not substantiated to be false or fake. 11. The appellant stated that failure to produce document of purchase and acquisition of the said used gold chain on the spot at the time of seizure cannot be the basis for conclusion that the same was contraband in nature in the absence of any other cogent evidence all the more so when the seizure of the said gold chain was not made anywhere near the international border and the same was not concealed by the appellant. In this regard I observe that it is an und....
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....r form in which the same is imported or smuggled from a foreign country. 14. Furthermore, during the course of appeal proceedings the appellant has produced a copy of the recent Order-in-Original No. COM/CUS/ADDL.COMMR/47/2019 dated 25.04.2019 passed by the same adjudicating Authority, arising out of the Show Cause Notice C.No. VIII (10) 217/CUS/SH/2018/2716 (A) dated 25.10.2018 in seizure case No. 01/CL/CUS/CPF/DIB/2018-19 dated 02.05.2018 involving gold ornaments weighing 562.437 gms. including one chain of 327.340 gms, booked by the Dibrugarh Customs Preventive Force (initially seized by the CISF at Airport on 02.05.2018) having taken over the same from the CISF personnel of Mohanbari Airport, Dibrugarh, wherein it was alleged t....