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TMI Blog2000 (1) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the Additional Collector imposing a penalty of Rs. 25,000/- on the appellant under Section 112 (a) of the Act. 2. I have heard both sides. 3. The penalty was imposed on the finding of the Additional Collector that the appellant was the owner of the silver which was liable to confiscation under clause (d) of Section 111 of the Act. The silver itself of which there is no claimant in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Custom Officers arrived, in order to bring a new blade for the cutting machine since the old one was broken. The officers had recorded the statement of Mangilal Jain, whose son is Ramesh Jain. Mangilal Jain denied any knowledge of seizure and said that Ramesh Jain had gone to home town in Rajasthan, where he fell ill. It is on the basis of these documents that the penalty has been imposed on Rames ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to check up the owner of the shop. There is not a mention about him in the notice or order. Further, Purohit's memory dramatically improves two days after his first statement. Now he is able to remember the name of the person whom he says knew for two months; interestingly says that he was there five minutes before the officers visited. 5. The significant variations in Purohit's statement requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oad, Kamathipura. On the face of it, the two are different areas and is not possible to say that Jain's shop is at 10th lane, Kamathipura. Again Mangilal Jain says his son is 25 years old, whereas Purohit says he was 35-36 years old. The rest of his description of Ramesh Jain which I have reproduced above is so vague as to fit a large number of people. 8. The third point which is to be considere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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