9911796707
TMI Blog2000 (1) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is against the order of confiscation of 24.850 kg of silver seized from the possession of the appellant from Surat under clause (L) of Section 113 of the Act, and imposition of penalty on him of Rs. 5,000/- under Section 114 of the Act. 2. Advocate for the appellant explains that the appellant was a silver-smith resident at Nandurbar in Maharashtra. He and his brother had gone t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He says that no railway ticket to show that the appellants were stopping at Surat en route to Nandurbar was produced. Their conduct and behaviour was such that it was clear that they had brought the silver deliberately to Surat and the silver was liable to be confiscated. 4. It is not clear whether the statement of the appellant was retracted. Advocate for the appellant, on a specific question, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n route to Nandurbar is, as I have indicated earlier, unsupported by any evidence. No railway ticket or other evidence showing that he was passing through Surat while travelling to Nandurbar was produced. At the same time, however, there is no specific finding by the Collector that the intention was to bring silver to Surat so as to smuggle it out of India. The object of Chapter IVB of the Act is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the penalty imposed on the appellant of Rs. 5000/-. 7. I therefore allow the appeal to the extent that absolute confiscation of silver is set aside and allowed to be redeemed it on payment of fine of Rs. 30,000/-. If the silver has been disposed of by the department, the amount of Rs. 30,000/- and the expenses of the sale may be deducted from the sale proceeds and balance, if any, refunded to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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