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TMI Blog2018 (6) TMI 1373X X X X Extracts X X X X X X X X Extracts X X X X ..... a 2 that 324 kgs. of silver ornaments, Indian currency and Bahi Khatas were returned to Shri Bhagwati Prasad - Further the said show cause notice dated 26.03.1975 did not have any proceedings related to silver. Following Principles of Harmonious Construction, it is reasonable to conclude that 324 kgs. of silver ornaments, Indian currency and Bahi Khatas were returned to Shri Bhagwati Prasad on 05.10.1974 - appeal dismissed - decided against appellant. - C/70484/2016-CU[SM] - A/70886/2018 - Dated:- 6-4-2018 - SHRI ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) Shri A.P.Mathur (Advocate) for the Appellant (s) Shri Sandeep Kumar Singh (Dy.Commr.) (A.R.) for the Revenue Per ANIL G. SHAKKARWAR : Present appeal is arising out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ispose of the said Writ Petition by permitting Shri Bhagwati Prasad to represent his cause to the Competent Authority with direction to such authority to look into the matter and take a decision with regard to the disputed articles and pass a reasoned and speaking order and further directed to take into account the order dated 06.03.1978 passed by Assistant Collector of Central Excise Division Lucknow. In compliance to the said order, Deputy Commissioner of Customs (Prev. Division) Varanasi passed Order-in-Original dated 13.02.2014 wherein he has held that 324 kgs. of silver ornaments, cash of ₹ 994.70 and two packets of Bahi Khata seized from Shri Bhagwati Prasad were handed over to Shri Bhagwati Prasad on 05.10.1974 and held that 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.03.1978 and contended that the said show cause notice dated 26.03.1975 did not make any mention of any proceedings to be carried out in respect of silver and the said show cause notice dealt with only seized gold. He has further contended that para 2 on page 2 of Order-in-Original dated 06.03.1978 makes clear mention that 324 kgs. of silver ornaments were returned to Shri Bhagwati Prasad on 05.10.1974. Therefore, the impugned order has no infirmity. 5. Having considered the rival contentions and perusal of said show cause notice dated 26.03.1975 and Order-in-Original dated 06.03.1978 and other records contained in Appeal Paperbook I find that though there was an order in the said Order-in-Original dated 06.03.1978 for release of silver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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