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1998 (10) TMI 333

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..... andir Jewellers, Muradpur, Patna, Ram Binoy Prasad of Bankeepur, Patna and Sushil Kumar Raut of Vill. Patore, Dist. Darbhanga (Bihar) filed appeals against Order of Adjudication No. 52-Cus./96, dated 6-5-1996 passed by the Deputy Commissioner of Customs (P), Indo-Nepal Border, Muzaffarpur by which he confiscated absolutely the Silver Slabs (12 Pcs.) weighing 22 kgs. totally valued at Rs. 1,54,000/ .....

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..... pplicant Shri J. Dayal basic submissions as made on his Stay Petition are that he is the claimant of the seized silver; that the impugned silver is of Indian origin for which he submitted documents; that the goods are in custody of Customs authority for last 5 years and in consequence of which the firm has been sustaining recurring loss and besides that personal penalty to the tune of Rs. 50,000/- .....

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..... nt of seizure conditions stipulated under Section 110 of Customs Act, 1962 were not satisfied inasmuch as the seizing officer failed to entertain reasonable belief that the goods were contraband and liable to confiscation under laws in the seizure memo; that there is no foreign marking on the seized silver slabs and as per seizure memo dated 26-3-1993, the silver slabs are of third country orig .....

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..... e Gram Panchayet Office. 6. Having gone through the facts and circumstances of the case as discussed supra and also considering the nature of the case and the financial aspect as shown in respect of all the appellants/applicants I am constrained to waive pre-deposit of personal penalty by three applicants in full and I ordered accordingly allowing the appeal cases to be heard on merit. However, .....

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