THIRD MEMBER ON REFERENCE : SHRI S.S. KANG, VICE-PRESIDENT RASILABEN H. RATHOD Vs. COMMISSIONER OF CUSTOMS, AHMEDABAD

JUDGEMENT

(1.) ALL these appeals are directed against order -in -original dated 9 -3 -2001 vide which the adjudicating authority absolutely confiscated the gold biscuits and also imposed penalties on all the appellants.

(2.) THE appeals filed are as under :

(3.) THE relevant facts that arise for consideration are that appellants at serial nos. (i) to (vii) above were intercepted by the police officers on the night of 23 -10 -1999 and taken to the office of S.K. Jewellers for safety reasons and on a search it was found that they were carrying gold biscuits with foreign marks on their possession concealed on person, shoes and in bags. On being demanded, these appellants could not produce any documents regarding the licit possession of the gold biscuits. On a reasonable belief that these gold biscuits may be smuggled, the police authorities detained these appellants and Customs authorities were informed about the recovery of the foreign marked gold biscuits. The customs authorities arrived at the scene on 23/24 -10 -1999 and took over the investigation. The customs officers recorded various statements of the person from whose foreign marked gold biscuits were recovered. They also recorded statements of suppliers, accountants and others during the investigations. The customs authorities seized 500 nos. of foreign marked gold biscuits on a belief that they were smuggled goods. A show cause notice was issued to the appellants directing them to show cause as to why : The aforementioned Noticees 1 to 12 above were directed to show cause to the Commissioner of Customs, Gujarat, Ahmedabad as to why : -