Case Law Details
R. Mahaveer Pipada Vs Commissioner of Customs (CESTAT Chennai)
CESTAT Chennai held that seizure of gold jewellery unjustified as revenue failed to establish beyond doubt that gold jewellery seized is of foreign origin.
Facts- Based on specific intelligence received by the Directorate of Revenue Intelligence (DRI), Chennai, Mr. R. Mahaveer Pipada (the first appellant herein) was intercepted at Chennai Airport. upon examination of the hand baggage of the first appellant, the DRI found four boxes containing gold jewellery, which were examined, apparently, by a Government approved assayer namely, one Mr. Mohan Achari, who, after examination on the spot, appears to have certified that the said gold jewelleries were of foreign origin weighing 8.452 kgs. of 22 carat purity and valued at Rs.2,35,21,916/-. On enquiry as to the source of foreign gold jewellery, the first appellant appears to have revealed that the same was smuggled into India from Singapore through various airports by ‘Burma Bazaar’ operators known to him.
The gold jewellery that was found with the first appellant was thereafter seized by the DRI after drawing a mahazar on the same date i.e., 19.03.2013 and thereafter, the same were handed over to the Airport Customs warehouse for safe custody.
The Revenue believed that the appellants had violated the provisions of Foreign Trade Policy (FTP) and that the goods imported were liable for confiscation in terms of Sections 111(d) and 111(l) of the Indian Customs Act.
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