2000 (11) TMI 428

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..... er No. 757-Cus/97, dated 28-11-1997, the Deputy Commissioner of Customs (Preventive), INB, Muzaffarpur, has confiscated 10 pcs. of Silver Slabs weighing 31.694 kgs., valued at Rs. 2,42,459/- under Section 111(d) of the Customs Act, 1962 and imposed penalties of Rs. 20,000/- each on S/Shri Uma Shankar Prasad Gupta, Smt. Manju Devi, Smt. Sunita Devi, Jagdish Prasad Gupta and Kailash Prasad Gupta, un .....

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..... statement of the appellants, an allegation has been made that the Silver Slabs were of foreign origin. He was quite emphatic in his assertion that there is no evidence to the effect that the Silver Slabs were smuggled into India. Ld. Consultant invites my attention to the show-cause notice wherein the Customs have invoked the Notification No. 76-Cus/65 dated 19-6-1965 which was rescinded in Januar .....

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..... a technical in nature and does not effect the sum and substance of the show cause notice. He argues that mere retraction of the statements will not make the statement involuntary and it cannot be said that such statements will have no evidentiary value. In support of this argument he relies upon the decision of the Tribunal in Rajendra Prabhu v. C.C.E., Kochi - 1997 (96) E.L.T. 412 (SRB). 4. I .....

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