9911796707
TMI Blog2000 (7) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... vealed that the silver was given to them by one Sri Gopaljee Sah at Malangwa, Nepal to carry if to Sitamari via Sonbarsa. As no documents could be produced by them, the officers seized the said silver weighting 6.225 kgs. and 5.887 kgs. on the ground that the same was smuggled into India from Nepal. Shri Gopaljee Sah was contacted who in a statement admitted that the silver belong to him and the said silver was given by him to the two ladies who work for him, to carry it to Patna for exchange of ornaments. 2. On the above facts show cause notices were issued to the appellants which culminated into passing of the orders by the Assistant Commissioner vide which he confiscated the silver goods and also imposed personal penalties upon the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not found to be at the address given. He submits that the statements of these two women recorded under their thumb impression which were taken on blank paper cannot be relied against the appellant. The seized silver is a part of stock of Gopaljee Sah s shop which deals in gold and silver ornaments. He also referred to the Tribunal s decision reported in [1999 (107) E.L.T. 460 (Tribunal) = 1999 (30) R.L.T. 673 (CEGAT)]. 4. Opposing he contentions Shri Kennedy, ld. JDR appearing for the Revenue argued that the authorities below have rightly placed reliance on the self-inculpatory statement of Smt. Shakuntala Devi which was not retracted by her at any point of time except at the time of filing of reply to the show cause notice. He submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R.L.T. 687 (CEGAT-NV) wherein it was held that there being no foreign markings on the silver bars, hundred per cent. purity of the silver and seizure near Pak Border is not sufficient evidence to establish foreign origin. I also find that the reliance by Shri Chattopadhyay in the decision reported in 1999 (107) E.L.T. 460 (T) = 1999 (30) R.L.T. 673 (CEGAT) is also appropriate. It was observed by the ld. Member in that case that in case where gold and silver did not carry any foreign markings, there was not even a case for seizure of the goods, leave apart of confiscation. Inasmuch as the foreign origin of the silver has not been established by the authorities, the confiscation of the same as smuggled goods was not justified. 6. It may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts are not free from doubt, the ladies are admittedly illiterate ladies and have put their thumb impression on the papers. There is no corroboration to the statements of the said two appellants. On the other hand Shri Gopaljee Sah in his statement recorded under Section 108 have clearly deposed that the said slabs were given to the two ladies for carrying the same to Patna. His house as well as business premises were also put to search, but nothing incriminating was recovered. The goods were seized in India. As such I hold that the impugned orders based upon the uncorroborated statements of the two illiterate ladies (the voluntary character of which has been doubted), are neither legal nor justified. Accordingly I set aside the same and or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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