9911796707
TMI Blog2003 (8) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... These are four applications for waiver of pre-deposit and stay of recovery of penalty amounts, two by Tejmal Gang and the other two by Himmat Singh Gang. The lower authority imposed penalties under Section 112(b) of the Customs Act on these applicants. The authority also imposed penalties on them under Section 74 of the Gold (Control) Act, 1968. Shri Tejmal Gang in his application prays for wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s; that the then Collector of Customs, Jaipur, in adjudication of a show cause notice issued to the applicants and others, passed an order of absolute confiscation of all the said goods except the 3 sovereigns; that the Collector deferred the penalty-related questions by taking the view that such questions could be decided upon only after cross-examining the Asstt. Director (Inspection) of Income- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th of a Will executed by the latter in favour of the former. It appears from the record that the Will had been executed by Abdul Sattar on the basis of his title to the goods, irrespective of possession. Insofar as possession is concerned, the clear finding recorded by the Commissioner is that, as the gold was recovered from the residence of these applicants, only they could be held to be in posse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gment contains a clear finding that the accused (the present applicants and another) cannot be held to be in possession of the gold. 4. On examination of the above materials, and in the absence of evidence to show that the department is aggrieved by the above finding of the Judicial Magistrate, I observe that the finding of possession of gold, in the impugned order, against the present applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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