CHITTORANJAN KARMAKAR Vs. CC(P)

JUDGEMENT

(1.) VIDE the impugned orders a part of the gold biscuit recovered from the appellant's possession totally valued at Rs. 44,000/ - has been confiscated. Apart from that Indian currency of Rs. 4,72,218/ - belonging to the appellant has beer, absolutely confiscated under the provision of Section 121 of the Customs Act, 1962 and a personal penalty of Rs. 1 lakh has been imposed upon the appellant.

(2.) THE appellant is not denying the recovery of one partly cut piece gold biscuit admittedly foreign marked from him. The only dispute is as regards the place of recovery of the same. Whereas the department's stand is that the said gold piece was recovered from the appellant's possession, when he was intercepted near Kusumkanand bus stop, Calcutta, the appellant's stand is that the same has been recovered from the iron safe kept in his house. As per the contention of the appellant he is admittedly a pawn -broker holding a proper licence to that effect and the seized cut piece of gold bar was received by him as mortgaged goods from one Shri Mahendralal Karmokar of Sree Colony of Jadavpur, Calcutta on payment of Rs. 10,000/ -. It is the appellant's stand that the said gold piece was having a chit attached to it showing the name and address of the person who has mortgaged the same at the time of seizure by the officers.

(3.) THE Bangladesh Takas 1,000/ - recovered from the appellant's residential premises has been claimed to be by the appellant as a gift from one of his distant cousins who stays in Bangladesh to his handicapped daughter during her last visit to his house. The above stand of the appellant has not been accepted by the authorities below who have confiscated the said Bangladeshi currencies also.