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Issues:
1. Seizure of contraband silk yarn from premises. 2. Legal importation evidence absence. 3. Ownership and custodian liability. 4. Penalty imposition on appellants. 5. Evidence evaluation and penalty reduction. Seizure of Contraband Silk Yarn: The case involved the seizure of 31 gunny bags containing Chinese Silk yarn from the premises of an individual named Sh. Ratan Kumar Singh. The silk yarn, weighing 930 kgs and valued at Rs. 14,88,000/-, was found without any documentary evidence of legal importation, leading to the reasonable belief that it was liable to confiscation. Legal Importation Evidence Absence: Sh. Ratan Kumar Singh claimed to have rented the premises to another individual, Ajay Yadav, and produced a rent receipt and a notarized agreement later. However, discrepancies arose as Ajay Yadav was untraceable, and the agreement was produced after the search, raising doubts about its authenticity and timing. The lack of concrete evidence linking the appellants to the seized silk yarn was highlighted. Ownership and Custodian Liability: The debate centered on whether Sh. Ratan Kumar Singh, as the owner of the premises, could be considered the custodian or owner of the contraband silk yarn due to the unavailability of the supposed renter, Ajay Yadav. The authorities imposed a penalty on the appellants based on their alleged involvement in storing the contraband goods. Penalty Imposition on Appellants: The Commissioner imposed a penalty on the three appellants, prompting a legal challenge. The appellant's counsel argued that there was no substantial evidence implicating the appellants in connection with the seized silk yarn, emphasizing the lack of neighbor statements or direct involvement proof. Evidence Evaluation and Penalty Reduction: Upon evaluating the evidence and circumstances, the Tribunal acknowledged the delayed production of the agreement and the absence of clarity regarding the premises' custody during the seizure. While upholding the penalty imposition, the Tribunal reduced the penalty amount to Rs. 25,000/- each for the appellants, considering the overall evidence and situation. In conclusion, the Tribunal disposed of the appeals by affirming the penalty imposition but reducing the penalty amount for each appellant based on the totality of evidence and circumstances presented during the case.
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