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TMI Blog1991 (5) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... d Agarwal on 12-7-1988 and 12 slabs of silver bullion and ornaments were recovered from his shop. On demand he produced a voucher No. 6 dated 11-7-1988 relating to 105.300 kgs. of silver ornaments. According to the Department, the same weighed 61.840 kgs. Follow-up action was taken. Show cause notice was issued as to why action should not be taken under Sections 11K and 11L of the Customs Act, 1962 and why the silver bullion should not be confiscated under Section 113 of the Customs Act, 1962. The learned Consultant, Shri H.S. Asthana contended before me that in order to apply Section 11K there must be a proof to show that the silver bullion in question was transported by the appellants without a proper voucher from Dumariaganj region of U. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or of any rule made under this Act for carrying out the purposes of that Chapter have been contravened, are liable for confiscation. The Adjudicating Authority has come to the conclusion that the appellant had contravened under Section 11K of the Customs Act and therefore, the silver slabs in question are liable to be confiscated. Under Section 11K of the Customs Act, 1962 no specified goods shall be transported from, into or within any specified area or loaded on any animal or conveyance in such area to another specified area unless they are accompanied by a transport voucher prepared by the person owning, possessing, controlling or selling such goods. The learned Adjudicating Authority had stated that the seized silver slabs were tranship ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ownership of seized silver slabs and stated that these slabs were manufactured out of old ornaments in a refinery at Mathura. As seized slabs do not bear any mark, this statement is acceptable. A bare reading of this finding by the Adjudicating Authority goes to show that he has accepted the statement of Shri Girish Chand Agarwal that these slabs were manufactured by melting old ornaments at Mathura. If he had accepted that statement it is difficult to understand as to how he could come to the conclusion and that too, without any evidence in this regard, that the seized slabs are transhipped from Dumariaganj region of U.P. Therefore, no contravention of Section 11K is made out. The confiscation of the silver slabs under Section 113(1) of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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