Page 196 - ELT_15th June 2020_VOL 372_Part 6th

874 EXCISE LAW TIMES [ Vol. 372

stopped outside the Railway Station, Bikaner. From the pocket of his trousers 3
pieces of gold weighing 5 grams each along with a slip dated 1-6-1999 and a
railway ticket No. 148344 from Delhi to Bikaner was recovered. Also from his
cloth-belt were recovered 10 biscuits of 10 grams each. Said Shyam Lal Pal could
not produce any valid document/bill showing the lawful possession of the gold
as recovered.
3. The department considered the recovered gold as smuggled one. Ac-
cordingly, seized it under Section 110 of Customs Act and served a notice of con-
fiscation thereof under Section 111 of Customs Act, 1962. In the statement of
Shyam Lal Pal as was recorded on 2-6-1999 itself, he stated that the said gold was
given to him by his owner, Mr. Gopal Sita, owner of Shop No. 668, Kucha Maha-
jani, Chandni Chowk on 1-6-1999 with the directions to deliver the same to Shri
Shyam Sunder Soni of Thakuro Ka Mohalla, Bikaner. However, said Shri Gopal
Sita on being interrogated denied any affiliation with Shyam Lal Pal. Shyam
Sunder Soni statement could be recorded only on 22-6-1999 that to in furtherance
of directions of Additional Session Judge, Jodhpur who stated Shyam Lal to be
the servant of Shri Badri Narayan Sharma of M/s. Dhancholia Sons. He also stat-
ed that he placed an order for gold with said Shri Badri Narayan Sharma. State-
ment of Shri Badri Narayan Sharma was also got recorded on 4-8-1999 who stat-
ed about giving the 10 gold bars with Bill No. 3, dated 1-6-1999 to Shri Shyam Lal
Pal to deliver the same to Shyam Sunder Soni at Bikaner. Thus based upon said
investigation the show cause notice proposing confiscation of seized goods and
for imposition of penalty was served upon all the above named persons.
4. The said show cause notice was adjudicated vide Order-in-Original
No. 03/2000, dated 23-3-2000 as was passed by Additional Commissioner (Cus-
toms), Jodhpur, Rajasthan ordering confiscation of 10 gold biscuits weighing 100
grams and 3 pieces of gold weighing 5 grams. Simultaneously, proposing penal-
ty on all the noticees. The said order was assailed before Commissioner (Ap-
peals), Jaipur who vide Order-in-Appeal Nos. 566-569, dated 31-8-2004 has up-
held the order of confiscation, however, had reduced the penalty by 50%. Still an
appeal was preferred by Shri Badri Narayan Sharma before this Tribunal which
was allowed vide Order No. A/52378/2015-SM, dated 4-8-2015 [2015 (323) E.L.T.
621 (Tri.-Del.)] with the directions to the adjudicating authority to release the
impugned goods to the appellant therein i.e. Shri Badri Narayan Sharma.
5. Consequent to the said order that an application dated 18-9-2015 was
filed by the appellant seeking release of the seized goods. The said application
was adjudicated by the Order bearing No. 01/Refund/2015, dated 14-12-2015. It
was observed that Dy. Commissioner, by the said order, had sanctioned an
amount of Rs. 4,84,545/- the value of sales proceeds of 10 gold biscuits and 3
pieces of gold in favour of the appellant. The appellant being aggrieved filed an
appeal challenging the order on the ground that the original adjudicating author-
ity has committed the contempt for not obeying the order of CESTAT, dated 4-8-
2015 vide which the seized gold was ordered to be released. The sale proceeds of
the seized gold as on 26-3-2001 were alleged to be illegal and improper and con-
trary to the aforesaid verdict. However, the appeal thereof was also rejected.
Consequent thereto the appellant is before this Tribunal.
6. We have heard Shri Jatin Mahajan, Learned Advocate for the appel-
lant and Mr. K. Poddar, Learned AR for the Department, it is submitted that de-
EXCISE LAW TIMES  15th June 2020  196