1995 (10) TMI 108

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..... assed by the Collector of Customs (Appeals) New Delhi. 2. Briefly stated the facts of the case are that on 23-5-1991, 700 gms of silver and Rs. 34,500 Indian Currency were seized from a residential premises in village Satto, Jaisalmer. According to the Panchnama prepared at the time of seizure the premises belonged to Shri Gulab Singh and Shri Swaroop Singh who were not present on the spot. Aft .....

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..... d also ordered confiscation of the Indian currency of Rs. 34,500/-. 3. When the matter was called only Shri Pankaj Malik, Chartered Accountant was present on behalf of the appellants. None was present on behalf of the respondent. I am therefore deciding the matter on the basis of the submissions made by Shri Malik on behalf of the appellants and the records of the case. It has been submitted by .....

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..... He has also submitted that Shri Janak Singh s case is that the Panchnama on which the adjudicating authority had relied was not an authentic document since the concerned witnesses were forced to sign whatever was dictated to them by the seizing officers and it was prepared at a place other than the place of seizure. 4. Having regard to the overall facts of the case and the submissions made on .....

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