9911796707
TMI Blog2000 (12) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants. 2. Briefly stated the facts of the case are as under :- 1.1 As per the Revenue, the two appellants namely Shri Ram Binoy Prasad and Shri Sushil Kumar Raut were intercepted while travelling in a bus coming from Samastipur at Bighoo more near Hajipur on 26-3-1993. Their search resulted in recovery of 12 pieces of silver bars concealed in specially made jackets. On interrogation, the two persons disclosed that the silver in question was brought from Janakpur in Nepal and was being carried on behalf of one of Shri Jugeswar Dayal. Inasmuch as the appellants failed to produce any documents showing the legal importation of the silver in question, the Officers seized the same. 11.2 Based upon the above facts, a show cause notice w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s upon them and the entire case of the Revenue is based upon the two statements of the two employees of the third appellant. The said statements have been challenged as being involuntary and having been extracted under duress and threat. For this, my attention has been drawn to the Injury Report given by the doctor of the jail. It has been argued that if the said two statements are kept out of consideration, there is no other evidence on record indicating illegal smuggled character of the silver in question. Proof of other evidence has also been raised before me. 4. I find that admittedly, there are no foreign markings on the silver in question. There are only statements of the two employees of Shri Jugeswar Dayal and it has also been not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correct. The said date-difference definitely raises the doubt as regards the correct time and place of seizure of the goods and the result of the same must go in favour of the appellants. 7. The silver bars are of 22 Kgs. and as per the Government of India's instructions, the silver bullion without foreign markings, should be seized only when the same is to the tune of 100 Kgs. or more. In the said instructions, it has been clearly mentioned that notified silver under Section 123 of the Customs Act, 1962 should in no way cause any harassment or inconvenience to artisons, silversmiths and silver dealers. Inasmuch as the silver in question was not carrying any foreign origin markings on the basis of which, learned Sessions Judge has also b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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