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3. A Statement dated 20.06.2014 was recorded from the appellant wherein he stated that the gold was handed over to him by one Shri Ramaswami at Moreh Bazar on 20.06.2014 at 07:00 hrs, for the purpose of transporting the same from Moreh to Guwahati; he was promised to pay an amount of Rs.12,000/- as carrier charges; he has no documents in possession to prove legal procurement of the gold biscuits.

3.1. The appellant was arrested under Section 104 of the Customs Act, 1962 and produced before the Chief Judicial Magistrate, Imphal on 21.06.2014 and Appeal No.: C/75171/2016-DB he remained in judicial custody till 05.07.2014. Subsequent to his arrest, another Statement dated 21.06.2014 was recorded wherein the appellant stated that he did not know the residential address of Shri Ramaswami whom he met at Moreh Bazar to collect the gold biscuits.

Appeal No.: C/75171/2016-DB 8.3. The Ld. Authorized Representative further contended that samples of the gold were drawn on 20.06.2014 which were tested at the Government of India Mint, Alipore, Kolkata. The Assay Certificate has confirmed the purity of the gold as 995.2 mille, 995.1 mille and 995.0 mille which is much closer to the International Standards of pure gold and thus, the Department has a reasonable belief that the gold is of foreign origin and smuggled into India without payment of Customs duty; the appellant could not submit any valid document for legal procurement of the gold.