AMAR KISORE PROSAD Vs. COMMISSIONER OF CUSTOMS, PATNA

JUDGEMENT

(1.) THESE are two appeals filed against a common impugned Order dated 10 -9 -2003 passed by the Commissioner of Customs (Appeals), Patna. Since the issue and the question involved in these two appeals are the same, both the appeals are being taken together for hearing and disposal.

(2.) THE facts of the case are as follows: -

(3.) SHRI Amar Kishore Prosad of Raxaul had submitted a letter on 30 -7 -1996 wherein he claimed that he was a goldsmith and these gold pieces were acquired by him through various parties. After the investigation, the Department issued a show cause notice to both the above appellants and adjudicated the case, whereby the gold pieces in question were absolutely confiscated under Section 111(d) of the Customs Act, 1962. Penalty of Rs. 50,000.00 (Rupees fifty thousand) was imposed on Shri Amar Kishore Prosad, son of Shri Dhruv Prosad Sah, Mitha Bazar, P.O. and P.S.: Ramgarwa, Dist.: East Champaran and that Rs. 75,000.00 (Rupees seventy -five thousand) on Shri Amar Kishore Prosad, son of Late Jailal Sah, Sonarpatti, Raxaul, P.O. and P.S. Raxaul, Dist.: East Champaran. Being aggrieved by the above Order of the lower authority, both the appellants filed two appeals before the Commissioner (Appeals) who rejected the appeals and hence these two appeals.