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TMI Blog2001 (11) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... ates and N.B. Sonawane, Consultant, for the Appellant. Shri A. Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - These eight applications are for waiver of deposit of penalties imposed on the applicants as follows : Penalty (in Rs.) Rasilaben H. Rathod 5,000/- Jashwant K. Patel 5,000/- Devang A. Patel 50,000/- Bhikhabhai T. Patel 5,000/- Arvindbh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e these. Of the total of 551 pieces of gold each weighing 10 tolas, the department itself ordered release of 51 pieces being satisfied that they were legally imported on the basis of documents of acquisition produced by Sailesh Patel, proprietor of S.K. Jewellers. Three hundred of the remaining 500 pieces were claimed by Sailesh Patel as belonging to him, having been purchased from Paras Bullion o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal has ordered release of the gold and set aside the penalty. 4. The departmental representative contends that the seizure was in fact made by the customs officers and the fact that the police were present guarding the gold for four days cannot lead to the conclusion that they had seized the gold. Therefore the burden of proving that the gold was not smuggled rested upon the applicant. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of Section 123 of the Act would be available to the department. It is difficult for us to believe that after these persons were apprehended by the police on prior information, (as stated by Desai, sub-inspector during cross examination), the police remained voluntary with these eight persons, who in turn of their own volition stayed at the office of S.K. Jewellers, for four days. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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