9911796707
TMI Blog2001 (5) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 smuggled. Shri Ram Lochan Sah in his stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fteen 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 is based upon the statement of Shri Ram Locha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant 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 silver bars weighing less than 100 kgs, seized in transit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence of statement of Shri Sah which was retracted by him cannot be made the basis for arriving at a conclusion against the appellants as has been held by the Tribunal in the case of Jugeshwar Dayal Ors.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 Tribunal in the case of Jitendra Kumar Ghishulal Jain v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances 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 and allow the appeal with consequential relief to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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