No man of ordinary prudence will transport legally imported foreign mark gold biscuits in the way numberices have been found to be doing.
5468 of 2004 was also filed before the High Court of Gujarat at Ahmedabad against the said order of 5.6.2003.
The above Ten Tola Gold Bars were out of the companysignment stock of 1000 TT bars imported by us from Credit Suisse First Boston, Zurich under AWB No.085 1490 2753 dated 20th September, 1999.
Bhikhabhai T.K. Patel CREDIT SUISSE Hidden in sole of the shoes 6.
Special Civil Application No.
ABN AMRO Bank letter dated 12.11.99 companyfirms that the gold was legally imported. ?
The Tribunal by an order dated 7.1.2004 allowed the applications for rectification of mistakes filed by the respondents.
Shri Vijaybhai Dashrathlal Patel, respondent herein, allegedly, in his statement disclosed that he had purchased the said 200 gold biscuits from one Ridhi Siddhi Bullion Ltd. who had produced a delivery challan of ABN AMRO Bank issued in its favour.
It was found on close scrutiny of the documents that bills, delivery challans, vouchers produced by the numberices that numbere of these is serial numbered or pre serial numbered.
Shri Jaswantbhai K. Patel ARGOR HERAEUS PAMP SUISSE JOHNSON MATHEY 09 Hidden in sole of the shoes 5.
Penalties were also imposed on the numberices.
Against the said order dated 7.1.2004, the Revenue filed Special Civil Application No.2640 of 2004.
The purported letter of ABN AMRO Bank dated 12.11.1999 addressed the Assistant Commissioner of Customs, Ahmedabad is in the following terms We wish to inform you that we had sold 100 Ten Tola Gold Bars and 150 Ten Tola Gold Bars to the captioned companypany under our invoice numbers 99/BAR/138 dated 25th October, 1999 for Rs.55,53,640/ and 99/BAR/139 dated 25th October, 1999 for Rs.81,49,025/ .
Shri Nandubhai Brijlal Soni UBS Hidden in sole of the shoes 8.
It is humanly impossible that all these entries can be made within one hour and that the entries in which stock register of M s Paras Bullion were made with a view to create the impression of legal purchase and sale of 500 foreign mark gold biscuits. ?
Although it was admitted by Vijay Dasharath Patel and Shailesh Patel that numberbills, vouchers, delivery challans were issued in respect of the sale of 300 gold bars.
72 entries of purchase and sale have been made in the stock account of M s Paras Bullion after the alleged transactions of bills No.11930 and 11931.
Appeals filed by Respondents before the Tribunal, by reason of an order dated 5.6.2003 were dismissed.
Nathubhai Nitinbhai Patel CREDIT SUISSE Hidden in sole of the shoes Out of the said 551 of gold biscuits, 200 belonged to Shri Vijaybhai Dashrathlal Patel, Proprietor of M s. Paras Bullion, whereas 351 belonged to Shri Shailesh Ratilal Patel, Proprietor of M s. S.K. Jewellers.
The facts and circumstances of the recovery of the gold bars by way of companycealment in shoes and other body parts of the numberice is a positive circumstancial evidence to suggest that the gold was illegally acquired and hence it was transported in a surreptitious and clandestine manner more often adopted by smugglers. ?
1208/2007 S.L.P. C No.13000 of 2006 CIVIL APPEAL NO.
1205/2007 S.L.P. C No.14312 of 2006 B. Sinha, J. Leave granted in S.L.Ps.
1923, 1924, 1925, 1930, 1928 and 1929 of 2005 respectively, whereby and whereunder the appeal preferred by the appellant herein was dismissed holding that numbersubstantial question of law for its companysideration had arisen therein.
Eight persons including the respondents herein were detained for carrying 551 gold biscuits of foreign origin, the details whereof are as under Sr.
Arvindbhai K.K. Patel ARGOR HERAEUS Hidden in sole of the shoes 7.
1206/2007 S.L.P. C No.10603 of 2006 CIVIL APPEAL NO.
valued at Rs.2,70,00,000/ be companyfiscated under section 111 D of the Customs Act.
Rasilaben Rathod ARGOR HERAEUS Under her attire tied with a waist belt 4.
Applications for rectification of mistakes were filed alleging that various aspects had number been companysidered in the original order.
7947 of 2006 With CIVIL APPEAL NO.
Shailesh Ratilal Patel, Proprietor of M s. S.K. Jewellers ARGOR SUISSE Kept in 4 plastic packets each of 25 bars 2.
Arising out of S.L.P. C No.
Name Foreign Mark of gold Quan tity Nature of possession of gold bars 1.
1207/2007 S.L.P. C No.11522 of 2006 CIVIL APPEAL NO.
1209/2007 S.L.P. C No.14311 of 2006 CIVIL APPEAL NO.
These appeals are directed against a judgment and order dated 30th January, 2006 passed by the High Court of Gujarat at Ahmedabad in Tax Appeal Nos.
The factual matrix obtaining herein is number in dispute.
Accordingly, it was directed that the 500 gold bars weighing 58.320 Kgs.
Ad hoc numbers have been given to these documents and hence these do number inspire companyfidence and hence the documents produced have numbercredibility. ?
Entries have been made and Bill No.11930 and 11931 have been subsequently prepared on 24.10.1999 to legalise the sale. ?
However, according to Vijay Dasharath Patel, 300 gold bars were sold to M s. S.K Jewellers, out of which 201 were purchased from M s. K.L. Chokshi and the rest were purchased from other jewellers.
Both of them were arrested.
Other than the said delivery challan, allegedly, he companyld number produce any other document.
Satishbhai Patel, the Accountant of S.K. Jewellers cannot be said to have abetted Shaileshbhai Patel by preparing ante dated bills.
Vijaybhai Dashrathlal Patel, Proprietor of M s. Paras Bullion Respondent herein CREDIT HERAEUS A small green bag carried by him 3.
Satishbhai Patel, who is the accountant of M s S.K. Jewellers, was also liable as he had abetted Shailesh Patel in companytravention of the various provisions of the Customs Act. ?
They made their statements under Section 108 of the Customs Act, 1962 the Act, for short .
All the carriers of gold bars had number demanded any document in support of the illicit import acquisition of the gold biscuits received by them from Satish Patel and Vijay Dasharath Patel and as such have abetted Shailesh Patel and Vijay Dasharath Patel in companymitting companytravention of law. ?
The Tribunal, thereafter, passed an order on 30.9.2005, wherein, inter alia, it was held This finding of the Commissioner cannot be upheld since the Appellant has produced documentary evidence of having purchased procured the 200 bars from RBL who in turn have got the same from M s. ABL Amro Bank, Ahmedabad, the importers of TT bars at Ahmedabad, one of the permissible route as per the findings of the Commissioner.
