TULSI DAS AGARWAL Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) In this appeal, filed by Shri Tulsi Das Agarwal the issue involved is whether the gold biscuits of foreign marking and Indian currency belonging to him is liable for confiscation under the provisions of the Customs Act.

(2.) Shri Naveen Mullick, learned Advocate, submitted that the Appellant, a resident of Rath in District Hamirpur (U.P.), earns his livelihood from trading on textile goods, agriculture and pawning; that a person whom he was having some land dispute with was killed in which he along with his sons were implicated by the family of the deceased; that the female members of his family transferred the valuables and cash, registers, etc. to the house of his neighbour, Shri Rakesh alias, Kallu, for the purpose of safety; that the Police was on the look out of the Appellants and his sons as a FIR had been lodged against them; that Kallu divulged about the transfer of the valuables to his house to the Police which seized the same on 18 -3 -2000 from the house of said Kallu; that the Police officials handed over 19 gold biscuits and Indian currency amounting to Rs. 9,32,390.50 P to the Customs Officers on 27 -3 -2000 at Rath Police Station; that the Customs Officers formally seized the same on 31 -3 -2000 under a Panchnama.

(3.) The learned Advocate, further, submitted that in a representation dated 27 -7 -2000 to the Commissioner, the Appellant mentioned that gold biscuits were purchased by him from the open market; that subsequently he filed an affidavit dated 31 -8 -2000 with the Department wherein he had affirmed that he had purchased the gold biscuits from M/s. Brijbasi Distributors. Lucknow out of the funds reflected in the Income -tax Returns filed by him and his sons; that in his statement dated 5 -9 -2000 also the appellant claimed the gold and Indian currency; that the impugned Order has been passed only on suspicion, conjecture and surmises; that no enquiry has been made from the gold dealer and the transaction has not been alleged to be fake and the burden of proof, in case it was required from him, stands discharged. He relied upon the decision in the case of S.K. Chains v. C.C. - 2001 (127) E.L.T. 415 (T).