Customs, Excise and Gold Tribunal - Mumbai
Ashwinbhai Mohanlal Polra vs Commissioner Of Cus. on 30 December, 2003
Equivalent citations: 2004(166)ELT391(TRI-MUMBAI)
ORDER K.D. Mankar, Member (T)
1. The appellant have been proceeded against, based on the seizure of gold bars from him which were made from the gold ornaments purchased from one Talab Sidik. The said Talab Sidik had allegedly told the appellant that gold ornaments were made in Dubai. It appears that the police had made initial seizure based on the information that the gold ornaments were smuggled into India. The appellant has been implicated on the charges of smuggling based on the statement of Talab Sidik and Abas Jaku Bhaya to the effect that the ornaments were stolen from a jewellery shop in Malgoi (Dubai).
2. Consequent to handing over of the case to customs in the adjudication proceedings, ld. Commissioner ordered confiscation of the seized gold and penalty of Rs. 1 lakh was imposed on the appellant.
3. Heard the ld. DR. None is present on behalf of the appellant.
4. On examining the case records, I note that the entire alleged offence of gold smuggling or dealing in smuggling gold was based on the statement of a co-accused i.e. the seller Shri Talab Sidik. There is no collateral or any other acceptable piece of evidence to corroborate the statement of, Talab to hold that the gold that was purchased by the appellant was indeed the gold that was made out of the ornaments which have been smuggled (stolen) from Dubai. No credible evidence exists to hold that the gold recovered from the appellant actually has been made from the smuggled gold ornaments. The imposition of penalty under Section 112 can be justified only if the person had contributed knowingly to the fact of abetting the smuggling. It has not been proved that the appellant had such a knowledge to the effect that the gold he purchased was of smuggled nature. Consequently, the appeal succeeds and the same is allowed and the order of the lower authority is set aside, so tar as the appellant is concerned.