9911796707
TMI Blog1997 (1) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... awab Gali. The search resulted in the recovery of gray coloured VIP suitcase found to contain 3 pcs. of silver bullion (Choursa) wrapped in a white coloured plastic bag and Indian currency worth Rs. 11,46,030/- and a receipt bearing No. 2729, dated 20-4-1991 of Surya Dharmakanta, Udaipur and certificate No. 16/204, dated 20-4-1991 issued by Lucky Bullion Refinery, Udaipur and a certificate bearing No. 1/204, dated 20-4-1991 of Kalla Bullion Refinery, Udaipur. The Police Authorities seized the recovered goods. The Central Excise Officer moved an application in the Court of Hon ble ACJM, Beawar who directed to hand over the seized silver bullion to the Customs Authorities who will make enquiries regarding implication of the Customs Act, 1962. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that he had got the old silver ornaments melted. Shri B.P. Verma, in his statement recorded on 10-8-1992 stated that he had issued a certificate No. 16/204, dated 20-4-1991. He also stated that the markings 14/164 and KBR inscribed on 1.351 kgs. of silver bullion was embossed by him; that he did not emboss the marking 999; that he had issued the purity certificate after conducting the purity test and the same was entered at Sl. No. 16, dated 20-4-1991 in his register; that he did not test the chaursa weighing 769 gms. Shri Gauri Shankar, in his statement recorded on 11-8-1992 stated that he had issued a certificate of purity test bearing No. 16/204, dated 20-4-1991; that Shri Gauri Shankar had come for the purpose of purity test of sil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... naments of his mother; that the ornaments were melted through Saraf of Beawar and purity was tested and that the documents were available and were seized by the authorities. After careful consideration of the seized silver was confiscated and penalty of Rs. 5,000/- was imposed on the appellant. 3. Shri R. Gulati, ld. Advocate appearing for the appellant submits that seized silver did not have any markings to prove that it was of smuggled nature. The ld. Counsel submitted that the onus was on the deptt. to prove that silver was smuggled into the country. He submitted that the appellant had proved that the old ornaments were melted and that the silver in question was tested for purity about a year back. The ld. Counsel submitted that the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fact that the silver had markings which were admitted by the two persons and which on verification of their records were found to be correct. I hold that the deptt. has not been able to make out an unimpeachable case against the appellant so far as the smuggled nature of silver is concerned. 6. The second question that arises in view of the above findings is whether the silver was liable to confiscation. I find that silver was seized from a place where movement of silver is required to be covered by necessary vouchers. The admitted position in the instant case is that no such vouchers showing transaction were produced. Thus the fact that there was no voucher available with the silver nor was any such document produced subsequently. Coup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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