SHYAM SUNDER FATEHPURIA AND SONS Vs. CCE

JUDGEMENT

(1.) THIS appeal is directed against order in appeal dated 25/10/2004, wherein the Commissioner (Appeals) upheld the order, that confiscated the foreign marked gold biscuits and also imposed penalty on the appellants.

(2.) THE relevant facts that arise for my consideration are that the appellant's residence was searched by the officers of the Customs and recovered 15 (fifteen) foreign marked gold biscuits. The said gold biscuits were found wrapped in a newspaper and kept in a steel almirah in the residence of the appellants. Since the appellant could not produce any bill or voucher or any other document at the time of recovery as an evidence to show legal possession, the said 15 (fifteen) foreign marked gold biscuits were seized. Show cause notice was issued for confiscation of the said goods and also for imposition of penalty. In the first round of litigation, the Learned Commissioner (Appeals) order was set aside by the Tribunal and remanded the matter back to the Commissioner (Appeal) to pass a detailed order. The current proceedings before me are in respect of the order in appeal which was passed on denovo hearing of the matter.

(3.) LEARNED advocate appearing for the appellants submit that the appellants had produced bill No. '4' dated 01/03/1997 before the authorities on 11/03/1997 while the officers visited the residence of the appellant on 03/03/1997 and 04/03/1997. It was his submission that the said bill was issued by one M/s Bajrang Bullion, Ahmedabad and the said transaction was verified by the Counter Part of the Revenue in Ahmedabad and such report must be available with the authorities. It was his submission that the 15 (fifteen) foreign marked gold biscuits were in legal possession of the appellant and hence the question of confiscation of these gold biscuits does not arise and no penalty could be imposed on the appellants. He also relies upon the cross examination conducted before the adjudicating authority and submits that it is an admitted fact that the foreign marked gold biscuits were in the legal possession of the appellant.