2026 (6) TMI 405

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....0.06.2025 passed by the learned Commissioner (Appeals), Customs, CGST & Central Excise, Lucknow by which he has upheld the penalty of Rs.8 lakhs each on the Appellants. 2. Briefly stated, the facts of the case are that the DRI officers of Lucknow Zonal Unit Lucknow intercepted one car Toyota Urban Cruiser Registration No. UP78GX1363 on 21.03.2023 near Indira Canal, Ayodhya Road, Lucknow and recovered Gold weighing 2485 grams valued at Rs.1,49,10,000/- alongwith Silver Ornaments weighing 8.550 kgs valued at Rs.3,61,465/- from the car in which the Appellants were travelling. The Appellants have not claimed the gold and silver ornaments and have contested levy of penalties upon them. 3. The learned Advocate appearing for the Appellants s....

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....he following cases has held that mere confessional statement without any corroborative evidence are not sufficient to sustain proceedings. (a) Customs Vs. Mohammad Bagour 2012 (275) E.L.T. 513 (Del.) [Affirmed by Hon'ble Supreme Court reported in 2019 (368) E.L.T. A232 (SC)]. (b) Portland Cement (I) Ltd. Vs Commissioner of C.Ex. Lucknow 2015 (326) E.L.T. 304 (Tri.-Del.). 7. Per contra, Ld. Departmental Authorized Representatives submitted that the foreign origin gold was deliberately concealed in cavity of the seat of the car and has been smuggled from Nepal, and the role of Appellants in smuggling activities stood established from the facts and evidence available on record. The Appellants were constantly in conversatio....

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....) Seized goods is composed of Gold and Silver, with gold content 98.15% (by wt.) 2. S-2 CRCL/71/754(DRI) Seized goods is composed of an alloy containing Silver and Copper, with silver content 53.96% (by wt.) 10. I also note that the mark 'AL ETIHAD' appears to pertain to a bullion refinery and precious metal manufacturer based in Dubai, UAE. After going through the records and the sequence of the evidence, I find that the investigation have not established that gold has been imported from Nepal. The entire investigation and conclusion of smuggling is based on the same converge i.e. on the presumption that the Appellants have visited Nepal/gold has been imported from Nepal. The central issue for determination is whether the....