9911796707
TMI Blog1994 (3) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... g was held on 18-9-1993 at Delhi when Shri S.K. Roy, Barrister accompanied with Shri A.K. Goenka (one of the legal heir of Shri M.L. Goenka, since `deceased') appeared. They reiterated submissions made in the revision application and emphasized that the main question to be decided in this case was whether Section 123 ibid was available to the department particularly as the diamonds have been described by the seizing officer as "white stones suspected to be diamonds" which clearly goes to show that the officers were not sure that what they have seized were diamonds; and nor in the search list goods had been described as of foreign origin. It was pleaded that Section 123 ibid cannot be applicable in this case. 3. It is seen that the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arding their procurement :- Group Sr. No. of Search list Description Weight (Carat) (Grams) (Value)(Rs.) A. 1, 2, 3, 4 8 Loose diamonds. 111.39 22.2943 52,767 B. 5 Consist of Yellow Nose pins. 2.7162 1,800 C. 10, 11 12 Diamond studded Jewellery 58.7179 6,400 D. 15, 16, 17 18 - do - 102.4203 9,200 Applicant's contentions in respect of each of the above group is as follows:- Group A : Of loose diamonds weighing 111.39 carats in this group; Sh. Goenka could only account for 15 carats on the date of seizure (7-2-1976) as having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same on her person. All these circumstances, clearly indicate the tainted nature of the goods and hence the onus under Section 123 ibid is held as not discharged. Accordingly, confiscation of these items (1, 2, 3, 4 8) is upheld. Group B : As regards the eleven nose-pins (Sl. No. 5 of the search list) lower authorities have not accepted the version of the applicants that these being new and of same design could have been given by different ladies for (apparently) polishing. This stand of the department seems to be correct. It is highly unlikely that at the same point of time similar goods will be given by five different ladies for polishing. Hence, party's explanation in that regard is rejected and goods rightly liable to and thus cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... really may not be knowing actual ownership of the goods though the same came to him from the Rastogi family. The polishing of these goods at that time also seems a probable happening because there was a marriage shortly due in Rastogi's family. Hence, Government will grant benefit of doubt in respect of these items and hold that the claim of Shri Rastogi in this regard can be accepted. These items may be released to Shri Rastogi on his producing the authorisations from his sister/mother. It is ordered accordingly. 6. In short, it is held that the applicants had failed to discharge the burden cast on them under Section 123 ibid in respect of item No. 1, 2, 3, 4, 5 8 of the search list. Hence, the confiscation of these items is correct i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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