9911796707
TMI Blog2007 (4) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... appeared on behalf of the appellant despite notice nor there is any request for adjournment. Since the matter is of 1993, I take up the appeal for disposal in the absence of any representation from the appellant. 3. Heard the ld. DR and perused the records. 4. The appellant in his grounds of appeal has contested the absolute confiscation of 31 silver bars and imposition of penalty on him on the following grounds: " [I] The show cause notice is self contradictory and that the learned Respdt. has approached to the facts of this case prejudicially as against the Appellant. [II] The learned Respdt. failed to consider that the averment made in the show cause notice as to 31 silver bars is to the effect that "the 31 silver bars are i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the possession of the said silver bars was taken over by the Customs Department from the possession of the police under the orders of the Judicial Magistrate F.C. Vadgaon, for the purpose of investigation in the Customs case that they were dealing with and that nowhere in the seizure panchanama dated 30-5-1992 it has been stated that the 31 silver bars were seized on reasonable belief that they are smuggled. [VII] The learned Respdt has extended benefit of doubt in favour of one Mustafa Abadul Mulla in spite of a specific statement of one Himmat Sarjekhan directly involving Mulla in dealing with a contraband piece of silver and penalized the present appellant on suspicious and imaginary and unreasonable approach discussed in para 52 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant in his statement had named one person Shri Mustafa Mulla as the person from whom the said silver bars was purchased by the current appellant and ld. DR brought to my notice by Shri Mustafa Mulla had clearly and categorically stated that has not sold these silver bars to the appellant. it is his submission that in the absence of any evidence, the absolute confiscation of the silver bars is correct and penalty imposed on the appellant is also according to the law. - 6. Considered the submissions made by ld. DR and perused the re cords. It is undisputed that 31 silver bars weighing 9.497 kgs. were recovered from the possession of current appellant. The current appellant was not able to produce any documentary evidence regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mported or smuggled in misconceived in the absence of any evidence of licit possession. Once silver has been included in the notification issued under Section 123 of the Customs Act, 1962, it was for the appellant to adduce evidence regarding the licit possession of the said silver bars. In the absence of such evidence, it will be futile effort of the appellant to shift the burden on the department. Accordingly, the order of the adjudicating authority for absolute confiscation is correct and is to be upheld. Since the appellant has not produced any evidence regarding the licit possession of the silver bars and absolute confiscation is upheld, the penalty imposed on the appellant is also correct and is ac cording to the law. 7. According ..... X X X X Extracts X X X X X X X X Extracts X X X X
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