Monirul Mallick Vs Commissioner of Customs (CESTAT Kolkata)
CESTAT Kolkata held that confiscation of gold bar not justified since the smuggled nature of the gold has not been established by the department and the appellant has produced evidence of purchase of the gold from domestic sources. Accordingly, appeal allowed.
Facts- On 02.03.2019, at around 12:30 p.m., one Sk. Amjad Ali, employee of Shri Monirul Mallick (the appellant herein) was intercepted by the personnel of Government Railway Police. Upon search, Sk. Amjad Ali was found to be in possession of 06 (six) pieces of gold bars, collectively weighing 499.17 grams. The above detected gold bars were taken to M/s. J.M. Assaying Testing Refinery, wherein, it was found that the 06 (six) pieces of gold bars were of 99.5% average purity, of 23.9 karat. The said gold bars were subsequently handed over to the Anti-Smuggling Unit, Customs Division, Guwahati for taking further necessary action under the Customs Act, 1962.
On completion of the investigation, a Show Cause Notice dated 02.09.2019 was issued to the appellant, proposing, inter alia, confiscation of the gold bars seized u/s. 111(b) and (d) of the Customs Act, 1962 and imposition of penalty on Sk. Amjad Ali and the appellant u/s. 112 of the Act.
