9911796707
TMI Blog2008 (12) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... he case are that the Preventive Officer of the Customs on the basis of specific information, on 24-12-1999, have intercepted a Maruti Gypsy No. UGE-9446 on Lucknow-Barabanki Highway near Safedabad Railway Crossing. There were three persons in the Gypsy. One Raj Kumar Sharma was driving the Gypsy, while two other occupants namely Shambhu Nath and Lal Bahadur, the respondents, were sitting in the vehicle. Both were residents of district Mathura. On enquiry, both respondents have admitted that they were having silver of foreign origin in the vehicle and told that they were travelling, from Gorakhpur to Mathura. It was stated that due to security reasons, Maruti Gypsy was having the secret cavities and the said vehicle is usually hired by the j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... silver was in small pieces and some sliver slabs were having marking of foreign origin. Lastly, he justified the order passed by the Commissioner (Customs) and made a prayer that the order passed by the Tribunal may kindly be set aside by allowing the present appeal. 5. On the other hand, learned counsel for the respondents relied on the impugned order of the Tribunal. Further, he stated that in the letter dated 2-1-2000 which was issued by M/s. Adarsh Refinery, Gorakhpur wherein it was mentioned that the goods were sold by them. Learned counsel further pointed out that the list of item shows that the pieces were varying weight and purity. He also submitted that at the relevant time, the price of the silver in Nepal was much higher than t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... secret cavities for security reasons. The vehicle was taken on hire by both the respondents who were engaged in manufacturing the silver items at Mathura which were also sold at Gorakhpur. On returning journey, they purchased raw silver. Lastly, he justified the order of the Tribunal. 7. We have heard the counsel for both the parties at length and also perused the record. 8. It appears from the Circular (supra) that up to 100 kgs. of silver was exempted from the seizure. 30 kgs. of silver having foreign mark was having the exemption. In the instant case, silver was in small pieces. From the particulars furnished by the seller, the purity of silver was varied from 50% to 99%. The total silver seized was 187.475 kgs. If by giving the benef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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