9911796707
TMI Blog2001 (5) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order, the silver weighing 11.425 kgs. valued at Rs. 77,690/- has been confiscated absolutely and penalty of Rs. 20,000/- has been imposed upon the appellant. The said silver was recovered from the possession of one Shri Sadashiv Bombaywala at Raxaul during search of his shop premises. Shri Sadashiv Bombaywala denied the ownership of the goods in question and deposed that the same belonged to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of indigenous origin and was not having any marking showing the foreign origin of the same. As such, the very first step required to be proved by the Revenue was not available. He also submitted that the silver was weighing less than 100 kgs, and according to the Board s Circular, the same could be seized only by an officer of the rank of Assistant Commissioner. He has referred to the various dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nepal was not justified. The impugned order in that case was accordingly set aside and the Department was directed to release the goods to the appellant. In the case of Ram Binoy Prasad Ors. v. Commissioner of Customs, Patna reported in 2001 (132) E.L.T. 721 (T) = 2001 (43) RLT 234 (CEGAT-Kol.), the silver without any foreign marking and based upon the confessional statements of the appellant wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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