TaxTMI 
TaxTMI 
2026 (9) TMI 1939
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....Authorized Representative for the Respondent ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order wherein gold kadas recovered from the appellant, who was travelling from Dibrugarh to Delhi, were seized. 2. The facts of the case are that on 10.02.2024 at about 11.00 hrs., CISF Personal, Dibrugarh Airport during screening of hand baggage of the appellant, notic....
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....bers of semi-finished gold bracelet weighing approximately 900 grams along with a handing over note, seizure list. 2.2 The said semi-finished bracelets were sent for assessment/verification and lab testing by the authorized valuer, M/s Om Sai Gold Testing Centre, Tinsukia and as per test report dated 10.02.2024 received from the valuer, it indicates that the gold is of 74.19% purity and 17.81 k....
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....ng aggrieved with the said order, the appellant is before me. 3. Today, when the matter was called, the ld.Counsel for the appellant submits that as the Valuer Report, the purity of gold is of 74.19% purity and 17.81 karat, therefore, the same cannot be smuggled. Moreover, these are family property, which cannot be seized on the reasonable belief that the same is smuggled one. As there is no re....
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....ot be termed as smuggled one. Moreover, it is a case of seizure at Airport not at International Airport, or in Customs area and the gold is not purity of 99.9%. In that circumstances, the gold kadas recovered from the appellant cannot be seized on a reasonable belief. 7. Therefore, I hold that the provisions of Section 110 of the Customs Act, 1962, are not attracted to the facts and circumstanc....