9911796707
TMI Blog1999 (7) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... same. It has also been not stated that the affidavit has been prepared at her instance. The name of the person who has prepared the affidavit has also not indicated except the affidavit indicates that she had been identified by Mr. M.B. Gabhawala, Chartered Accountant. The affidavit has been notarised and the accompanying application has not been signed on page to page. There is no signature or initial of any person on 8 pages except on the last page No. 9, which has been signed without verification. The signature is said to be of Smt. Vinod Kumari Devi. The said signature has not been attested by any person. The applicant claims to be legal heir of late Madan Mohan on whom and four others proceedings were initiated by the Original Authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered the evidence before coming to the conclusion. Therefore, absolute confiscation of silver bars which have very high purity was upheld. The order was passed on 7-8-1996 and the first appellant, who claimed to be the owner is said to have passed away on 15-10-1996 leaving behind his wife, the present applicant, his daughter-in-law and one old grandson as legal heirs. The applicant has not produced death certificate of the said Madan Mohan neither successor certificate from any authority under Succession Act. The affidavit does not mention that son is pre-deceased or died neither the name of the son is indicated. There is no death certificate both of Late Madan Mohan or his son. There is no successor certificate produced to show that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner making an enquiry was not argued before the Tribunal and there was no occasion for the Tribunal to enter a finding in that regard and when no such findings has been entered, the question of reference to the High Court does not arise for the simple reason that that particular point was not argued before the Tribunal and no finding was given by the Tribunal. Hence, the reference application was rejected. Having failed in their attempt to get the matter referred the same applicant claimed to be legal heir of late Madan Mohan, has moved this application in the manner already indicated above. 3. In this application, as pointed out, which is of 9 pages, which has not signed by anybody, but only in the last page by the present applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me to the right decision that the Delivery Challan No. 10 is genuine only. On this ground his contention that the Delivery challan is bogus is sans any evidence whatsoever. (s) Section 123 of the Customs Act could not also be involved in the matter against the appellant, on two counts : (i) the silver bars seized do not bear any foreign marking and hence cannot be construed as of the appellant under delivery Challan No. 10 does not exceed 100 kgs. and each piece of the bars is much less than 30 kgs., as stipulated in Notification No. 28/Cus 16 bars constitute the total weight of 99.919 kgs. (u) Even the conditions stipulated in the Notification No. 28/Cus have not been violated in regard to the consignment under seizure and hence there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as always contended that so long as the silver bars are less than 100% purity, the same is called only as metal mixed silver and not pure silver (M.M. Silver). Such a silver is the silver ornaments of various kinds melted as such far inferior in touch and purity. Hence the silver bars seized cannot be contended as PURE silver bars. This is the frank admission of the fact. After all the authorities have got the touch verified with the local refinery which is more visual than lab test, and the purity could be even much less. 5. We have heard Sri Shankararaman, learned Advocate and Sri S. Sankaravadivelu, learned JDR in the matter. 6. After a detailed consideration of the matter, we are of the considered opinion that the Tribunal took up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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