JUDGEMENT
Altamas Kabir, J. -
(1.)All these special leave petitions have been filed by the Commissioner of Customs, Navrangpura, Ahmedabad. Since all the special leave petitions arise out of the same set of facts, they have been taken up together for consideration.
(2.)On the presumption that 78 bars of gold had been clandestinely imported, the Revenue Department seized the same on 16th January, 1998, and issued show cause notices to the concerned parties as to why the said 78 gold bars, said to be of foreign origin, should not be confiscated under Section 111 (d) of the Customs Act and also why personal penalty should not be imposed under Section 112 (a) of the said Act. Initially, the Commissioner of Customs, by his Order dated 10th November, 2000, ordered confiscation of the seized gold bars. The said order was challenged before the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) which by its Order dated 23rd August, 2001 set aside the order of confiscation passed by the Commissioner on 10th November, 2000, and remanded the matter to the Commissioner for de novo adjudication after giving the noticees a reasonable opportunity of being heard.
(3.)In remand, the Commissioner by his Order 23rd January, 2003, came to the conclusion that out of the 78 gold bars, 70 bars had been received from genuine sources, but as far as the remaining 8 bars of gold were concerned, the legality of their import had not been properly explained. Consequently, the Commissioner directed confiscation of 8 of the 78 gold bars which had been seized.
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