9911796707
TMI Blog2000 (11) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... er]. I have heard Shri Sonawane, Consultant for the applicant and Smt. Arya for the Department. 2. Two pieces of primary gold, the gold chains weighing 51.500 gms. and Indian currency of Rs. 20,000/- were seized from the possession of the applicant on 27-10-97. In his statement recorded on 28-10-97, the applicant claimed to have purchased the gold for cash without any document for conversi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eafter, the applicant filed the appeal and the present application. 3. Shri Sonawane relies upon the Tribunal's judgment in the case of Daroga Singh Prop. Vijay Stores 1992 (60) E.L.T. 427 (Tribunal) in support of the applicant's claim. He submits that in spite of the applicants having produced the substantial evidence, the Customs did not take cognizance thereof before issuing the show cause no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice was issued, the verification of the claim could not be properly be made by the Asstt. Commissioner. There is a lacunae in the proceedings. The applicant is claiming the gold. The applicant s financial position is precarious. On these observations, I allow the application and grant waiver of pre-deposit of the penalty and stay its recovery during the pendency of the appeal proceedings. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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