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T. S. SIVAGNANAM, HIRANMAY BHATTACHARYYA
Commissioner of Customs (Preventive) – Appellant
Versus
Rajendra Kumar Damani @ Raju Damani – Respondent
JUDGMENT :
T.S. SIVAGNANAM, C.J.
1. The revenue is on an appeal questioning the correctness of the order passed by the Customs Excise and Service Tax Appellate Tribunal, Kolkata (Tribunal) in Customs Appeals dated 13.03.2023 by which the appeal filed by the respondent along with other connected appeals were allowed holding that the stand taken by the respondent and others that the gold in question was made out of an old jewellery purchased in cash which fact has not been denied by the revenue by cogent reasons and therefore the gold is not liable for confiscation. Further the learned tribunal held that the revenue has failed to establish the fact that the cash recovered from the respondent and others are sale proceeds of the smuggled gold and therefore the cash seized cannot be confiscated and no penalties are imposable.
2. The revenue has raised the following substantial questions of law for consideration:
Quasi-judicial proceedings require strict adherence to principles of natural justice, including the right to cross-examine witnesses, which was violated in this case, rendering the confiscation order....
The burden of proof in smuggling cases under Section 123 of the Customs Act shifts only upon reasonable belief of smuggled nature; inadequate evidence substantiates the legality of goods.
Point of law: Section 112(a) of the Act is applicable to a person, who in relation to any goods, does or omits to do any action, which act or omission would render such goods liable for confiscation ....
Possession of unaccounted foreign gold bars leads to conviction under Customs and Gold Control Acts, where failure to provide lawful explanation substantiates charges of smuggling.
The court's decision was influenced by the monetary limit for the appeal, as set by the Notification issued by the CBDT.
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