9911796707
TMI Blog1997 (4) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... recovered while the search of Shri Anil Agarwal resulted in recovery of two silver sillis weighing 8.959 kgs. and 3.824 kgs. valued at Rs. 85,646.30 of purity of 98.6% and 98.12%. Two letters dated 30-5-1991 were also recovered. Letter No. 152, dated 30-5-1991 was addressed to Shri Kailash Nath Agarwal stating that Shri Naveen Kumar Gupta was sending Shri Rahul Agarwal along with two silver pieces weighing 12.136 kgs. Another letter No. 159, dated 30-5-1991 addressed to Shri Kailash Nath Agarwal, telephone No. 338802 stating therein that Shri Naveen Kumar Gupta was sending Shri Anil Kumar Agarwal along with two silver pcs. weighing 12.783 kgs. Shri Anil Agarwal and Shri Rahul Agarwal stated that the recovered silver bullion had been brought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tement stated that he had melted silver for Shri Naveen Kumar but did not maintain any account for melting of silver. Show cause notice was issued to Anil Kumar Agarwal, Rahul Agarwal, Naveen Kumar, Kailash Nath Agarwal and Raj Kumar Misra. In reply to the show cause notice, Shri Anil Kumar Agarwal stated that the silver sillis were given to him by Shri Naveen Kumar Gupta against cash payment of Rs. 1.0 lac; that the silver sillis were of Indian origin; that the statement was recorded under duress. Shri Naveen Kumar Gupta in his defence reply stated that silver sillis have been acquired by him from his grand-father in the shape of old silver ornaments and articles thereof and that the same had been melted and given the shape of sillis. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ld. Counsel submitted that the silver confiscated was obtained by melting of old ornaments and articles by Shri Raj Kumar Misra. The ld. Counsel submitted that in view of the above facts, the appeals may be allowed. 4. Shri V.R. Sethi, ld. DR appearing for the respondent Commr. submits that the evidence of the accused was sufficient to prove that silver was of smuggled nature. He submitted that the statement of the accused was recorded under Section 108 of the Customs Act, 1962; that this statement gave vivid details of the happening and therefore, can be accepted as piece of evidence. He submitted that insofar as the statement being taken under duress as claimed by the appellants is concerned, the statements were voluntary inasmuch a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gupta and therefore, denial of permission of cross-examination of these persons has not led to miscarriage of justice. Looking to the facts and circumstances and the statements of the noticees, I find that absolute confiscation is too harsh a penalty. In the circumstances, I allow the redemption of silver weighing 12.136 kgs. recovered from Rahul Agarwal on payment of fine of Rs. 20,000/- (Rupees twenty thousand only) and for redemption of 12.783 kgs. of silver recovered from Anil Kumar Agarwal to be redeemed on payment of fine of Rs. 21,000/- (Rupees twenty-one thousand only). The quantum of penalty is not considered too high, therefore, no interference is called for. 7. The impugned order is modified to the extent stated above and the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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