2003 (12) TMI 162

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.... duty, nature and legal acquisition. The gold was ordered to be confiscated, no redemption fine was offered appellant was found Rs. 5,000/-. (b) The Commissioner (Appeals) vide his Order No. 141/95, dated 31-8-95 confirmed the order of confiscation and the penalty. The appellant filed an appeal to CEGAT. During the pendency of the appeal, pursuant to a writ petition filed, the Hon'ble High Court, Chennai vide its order dated 26-7-99 set aside the absolute confiscation and remitted the case to consider the claim of the petitioner and examine entitlement of redemption fine under Section 125 of the Customs Act, 1962. (c) While re-adjudicating the case and considering the facts by lower authorities to the effect : (i) The seizure was m....

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.... the lower authority, which is repeated before us : "(i)       Except the statement under Section 108, which was subsequently retracted, there is no evidence to prove that the gold is smuggled gold; (ii)        The claim that the gold is legally imported is supported by the baggage receipt produced; (iii)       The import policy being liberalised and once gold is permitted to be imported and the same is very much available in common market, and the seizure being from town the normal presumption would have been that the appellant had purchased the gold from a bona fide passenger....." 2. After hearing both sides and considering the mate....