9911796707
TMI Blog2008 (3) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Archana Wadhwa, Member (J)]. Both the appeals are being disposed off by a common order as they arise out of the same impugned order passed by the Commissioner of Customs, vide which he has absolutely confiscated 9 silver slabs and 139 silver chorsas along with confiscation of Maruti van. In addition, personal penalty of Rs. 15 lakhs stands imposed upon Shri N.P. Soni, Rs. 10 l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39 silver chorsas, weighing 112.492 kgs. valued at Rs. 8,99,936/-. The purity of the said silver chorsas was ascertained as 99.50. As Shri Soni could not produce any legal document for the licit import of the said silver chorsas, the same were also kept under seizure. 3. During the course of investigation, the statements of various persons were recorded. Proceedings were initiated by way of issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant does not stand accepted by the adjudicating authority on the ground that if the van had already been sold, Shri Bhupatbhai would have presented himself for claiming the same. However, in as much as the appellants are not questioning the confiscation of 9 silver slabs and Maruti van, we uphold the said part of the order of the Commissioner. 5. The challenge in the present appeal is to confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , order release of the same. 6. As regards the personal penalty on Shri N.P. Soni, in as much as the silver chorsas recovered from his residential premises stand released, there is no justification for imposing penalty upon him. The same is, accordingly, set aside. We further note that the penalty on Shri H.P. Soni, has been imposed only on the ground that Maruti van from where the slabs were re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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