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TMI Blog2010 (1) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... ss of seizure of gold bars, the departmental officer had also seized three vehicles in addition to the vehicle, which had been used for transporting 575 gold bars. Three vehicles were viz., one Mahindra Mahindra Commander vehicle, one Mahindra Mahindra Armada vehicle and one Maruti 800 Car. The vehicles were seized since they were found parked in the premises along with the other vehicle, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scation since the department had not produced any evidence to show that smuggled goods were actually transported by these vehicles. 3. As regards the currency of Rs. 2.5 lakhs, we find that Shri Babubhai Jain and Shri Suresh Bhanji Patel had filed appeal against the confiscation of the currency and this Tribunal vide order No. C-II/255-258/WZB/03, dated 15-2-2003 [2003 (160) E.L.T. 287 (Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner. Nevertheless the fact remains that according to the investigation, in respect of one vehicle, the owner in her statement dated 24-3-2000 has stated that she did not know anything about these vehicles and no one in her family ever owned any vehicle. She also stated that she did not know any person by name Shri Imtiyaz Iqbal Pothiawala, who was the main party responsible for smuggling ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t our concern to advise the department. We do not find any justification to set aside the Commissioner s order as regards the confiscation of vehicles. In the result, we find that the stay applications were to be rejected. In fact, we do not find any reason to keep the appeals pending, in view of the observations made by us. Accordingly, we reject the appeals also. (Dictated in Court) - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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