9911796707
TMI Blog1994 (8) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents herein, to the respondents and set aside the personal penalty of Rs. 10,000/- imposed upon them by the adjudicating authority. 2. On 1-1-1991, Lahore-Amritsar express train standing in the railway yard of Amritsar Railway Station, was cordoned off by the Customs (Preventive) staff, Amritsar and three persons moving near the rake were challenged and stopped. The three persons were Shri Naseem Ahmed, Sh. Mohd Sadiq and Sh. Jabbar. On questioning them they admitted that they had come to take out the smuggled silver which was concealed in the battery boxes of the said train. Two independent witnesses were called on the spot and all the abovesaid three persons separately identified the place of concealment of the contraband silver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mohd. Sadiq and Sh. Jabbar revealed that the Indian currency in question was the sale proceeds of smuggled silver disposed of by them earlier. 4. The Addl. Collector of Customs, Amritsar vide order dated 17-9-1992, absolutely confiscated the silver bullion, Indian currency and imposed penalties of Rs. 50,000/- each on S/Shri Naseem Ahmed, Jabbar and Mohd. Sadiq and penalties of Rs. 10,000/- each on the respondents herein for abetment in keeping/possessing the sale proceeds of smuggled goods. The Collector (Appeals), Chandigarh held that there was no substantial evidence to conclude that the Indian currency represented the sale proceeds of smuggled silver and directed release of the Indian currency to the present respondents on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avits filed by the respondents are not acceptable and in this connection, he draws our attention to internal page 12 of the Adjudication order, recording a finding that the affidavits cannot be accepted as they are belated and appear to have been procured through local influence. The learned SDR relies upon the statements of Shri Jabbar, Sh. Naseem Ahmed and Sh. Mohd. Sadiq to support his plea that the Indian currency represents sale proceeds of smuggled silver and therefore, the penalty has been rightly imposed upon the present respondents, who had abetted the offence. He therefore, prays that the order of the Collector (Appeals) be set aside and the appeal allowed. 6. Opposing the prayer, Shri J.S. Agarwal, learned Advocate draws our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of at Delhi after smuggling from Pakistan. Sh. Altaf also stated that his maternal uncle Naseem Ahmed had told the Customs Officers that the money represented the sale proceeds of smuggled silver. It is pertinent to note that even in the bail application filed by the respondents before the Chief Judicial Magistrate at Amritsar on 3-1-1991, there is no claim to the currency. The Adjudicating authority has recorded his finding on the currency as follows :- So far as the seized Indian currency is concerned, I find that the submission of Gulsher Ahmed and Altaf that they had brought money for conducting wood business at Amritsar with the partnership of Gulzar Ahmed of Amritsar and the money was to be invested for the purchase of shop and go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld have disclosed this fact before the higher authorities and nobody was going to prevent them to do so. 8. Even at this stage, the respondents have not put forth any explanation as to the delay of about nine months in obtaining affidavits from several persons who are alleged to have lent the Indian currency to them. In view of the belated claim to the currency and the earlier disclaimer thereto by the respondents, the statement of Shri Surinder Kumar Panch witness during cross-examination that the respondents had stated in his presence that they had brought the money for doing wooden business, pales into insignificance. We see force in the learned SDR s contention that the respondents have not established their title to the currency an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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