9911796707
TMI Blog2005 (9) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... th these appeals have been filed by S/Sh. G.P. Puri Mahender Prakash against the common impugned order. Therefore, these are being taken up together for disposal. 3. Brief facts of the case are that on 16-9-93, the premises belonging to Shri G.P. Puri, were searched by the Customs Officers and Sh. Mahender Prakash was found sitting over there and Indian currency to the tune of Rupees 1,37,880/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the officers and he was nothing to do with the smuggled gold or the seized currency. The appellants also relied upon the following decision of the Tribunal : (i) 1998 (25) RLT 850 (CEGAT) - Shri Raj Kumar Agarwal, Kanpur v. C.C. Lucknow; (ii) 2000 (124) E.L.T. 868 (Tri.) = 2000 (37) RLT 782 (CEGAT) - S. Premgiri v. C.C., Madras; (iii) 2001 (138) E.L.T. 805 (Tribunal) = 2000 (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an currency are sale proceed of smuggled goods. Therefore. the confiscation is not sustainable. 6. The contention of the Revenue is that the circumstances of the case are such that it leads to the threat. The office premises were locked from inside and on repeated requests, the appellants had not opened the premises. Thereafter, police was called and Customs Officers threatened to break open the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment. The statement was made under threat and he had nothing to do with the smuggled gold. Further, I find that Shri G.P. Puri filed an application for claiming the currency seized on 7-10-93 supported by a Certificate of Chartered Accountant and copies of their books of accounts. Appellants also relied upon the above mentioned decisions of the Tribunal whereby the Tribunal held that the following ..... X X X X Extracts X X X X X X X X Extracts X X X X
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