9911796707
TMI Blog2001 (11) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case are that search of the premises of M/s. Acid Factory, Dahisar (East), Mumbai during the midnight of 5/6 December, 1991 resulted in the recovery of 5 silver ingots of foreign origin which were kept concealed in a pit, dug in the premises. Since no documents for legal import or possession or acquisition were produced, silver ingots totally valued at Rs. 13.23 lacs were seized under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration. On 16-12-1991, the statement of the appellant herein was recorded wherein he stated that he was a middleman in the deal between Anand Choksi and one Gulab Wagadia (Soni), who was the real owner of the 5 silver ingots and that he was going to get a commission of Rs. 5/- per kg. for getting the silver ingots converted into chorsas. Show Cause Notices were issued to Chunilal A. Choksi, Anand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as concealed in the pit and that it was to be converted into chorsas stealthily during the night and further for the reason that since silver was an item notified under Section 123 of the Customs Act, the burden of proving that it had not been smuggled into India lay upon the person from whose possession it was seized and such burden was not discharged by either Chunilal Choksi or Anand Choksi. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in this case to the Choksis and his statement itself is inculpatory as it clearly shows that he was the middle man between Anand Choksi and Gulab C. Wagadia in the deal covering the 5 silver ingots which are the subject matter of this case. Hence, ingredients of Section 112 are clearly attracted against the Appellant and penalty on him is sustainable. However, having regard to the totality of fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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