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TMI Blog2008 (12) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... i Prasad Singh and Dr Satish Chandra, JJ. Shri Rajesh Singh Chauhan, for the Appellant. Shri Anand Mohan, for the Respondent. [Order per : Satish Chandra, J.].- This appeal has been filed by the Department under Section 130 of the Customs Act, 1962 against the Order No. 1792-93/04-NB (S) dated 3-12-2004 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Appeal No. C/85-186/04-NB(S). 2. We have heard Sri Rajesh Singh Chauhan for the appellant and Sri Anand Mohan for respondents. The brief facts of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to Mathura and some brokers were engaged in smuggling of the silver from whom silver was purchased. According to the statement, on 22-12-1999, he met with respondent No. 2 in a Dharamshala at Gorakhpur, who was also dealing with jewellery business. The broker handed over 101 slabs and other pieces of silver total of 187.475 kgs. of raw material, out of which 92.475 Kgs. was purchased by him and remaining quantity was purchased by respondent No. 2. He also drawn our attention to the statements made by Sri Shambhu Nath. He also submitted that the 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s weighing 30 kgs. (approximately) each which are being smuggled into the country and also where silver bullion is found to bear foreign markings, the question of seizure may be considered even when the quantity is less than 100 kgs. by an officer not lower in rank than that an Assistant Collector of Customs." 6. He further submitted that the purity of the silver item was varied. Few items were in small pieces and others were big. The said Gypsy was used by jewellers for carrying the jewellery from one station to another station, hence it was having 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. O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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