9911796707
TMI Blog2000 (6) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Delhi and to whom it may concern on 1-7-1998. (b) M/s. Andhra Angadia Services claimed to have booked goods from New Delhi and one M/s. Akule Seshagir Rao Sons (the present appellants) of Guntur claimed party the Silver under seizure having purchased it from M/s. Damani Co., Delhi against payment by Demand Draft, it was further explained that as per buyers' instructions, this quantity of silver was being sent for delivery of M/s. Geetham Jewellery Sevapet, Salem for manufacture of anklet chains through M/s. Andhra Angadia Services. (c) The Parcel Way Bill No. 04 T99/1380 dated 25-8-1997 issued from New Delhi for Madras indicated description of goods 'Twelve Bd. Sarees Rolls Electronic Goods', therefore, it was held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for the purchase of the 14.944 Kgs. of Silver 'chorsas' were produced and they are the owners of the said 'chorsas'. (b) Recovery of 18 pcs. belonging to them along with 7 Ingots of foreign marked Silver Bullion should not lead to a conclusion that these are also melted from foreign Marked Silver, since Panchnama itself states goods to be mixed of Indian and Foreign origin, some pcs. had marks but 148 pcs weighing 168.00 kgs. were not having any marks and mere seizure together would not be a ground to hold the 18 chorsas weighing 14.944 to be smuggled. (c) Invoice issued is not for smuggled goods but issued in normal course before the seizure. (d) Booking of their silver is admitted by M/s. Andhra Angadia Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not out of greed or malicious design of a false claim, ineligible, as made out, but a well documented claim. (b) I have considered the finding regarding the mis-declaration in the Railway Way Bill by RAJU and Raju's permanent residence at Madras and subsequent disclaimer. It is common knowledge that 'Angadia Services' for transport of valuable packets would not like to disclose the true contents and values for fear of loss/pilferage and obtain freight insurance benefits. This aspect has not been examined or considered by the Commissioner, along with the fact that for a substantial quantity of silver in weight and value no one has come forth that would itself indicate the reasons for the said mis-declaration. The mis-declaration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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