9911796707
TMI Blog2001 (5) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order]. - Briefly stated the facts of the case are as under :- 1.1 On 19-4-1991, the Officer of Motihari Customs intercepted a bus and on examination of one person, Shri Ram Lochan Sah, 5 pcs. of Silver weighing 8.559 kg. and of purity of 97.40 were recovered from the Jacket of the said person. The said silver was seized by the officer on a reasonable belief that the same was smu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersonal penalty of Rs. 15,000/- (Rupees fifteen thousand only), inter alia, on Shri Harendra Prasad and also on others. Appeal against the above order did not succeed before the Commissioner (Appeals). Hence the present appeal filed by Shri Harendra Prasad only. 2. Shri B.N. Chattopadhyay, ld. Consultant, has appeared on behalf of the appellant. He submits that the entire case of the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ign origin but was a part of business stock of the appellant who is a silversmith profession. For this reliance has been placed on the Tribunal's decision in the case of Ram Binoy Prasad & Ors. v. Commissioner of Customs, Patna reported in 2001 (132) E.L.T. 721 (Tribunal) = 2001 (43) RLT 234 (CEGAT-Kol) wherein under similar circumstances it was observed that there being no foreign markings on sil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en argued by the ld. Consultant that the solitary evidence of statement of Shri Sah which was retracted by him cannot be made the basis for arriving at a conclusion against the appellants as has been held by the Tribunal in the case of Jugeshwar Dayal & Ors. v. Commissioner of Customs (Prev.), Patna reported in 2000 (36) RLT 781 (CEGAT). Reliance has also been placed on another decision of the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Commissioner. The Tribunal has held that in these circumstances the provisions of Section 123 are not invokable. I also note that in any case the Revenue's case is based only on the retracted statement of Shri Sah and there is no further corroboration of the said statement. As such, taking into account over all fact and the precedent decisions referred (supra), I set aside the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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