1998 (8) TMI 324

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.....V. Singh, JDR, for the Respondent. [Order per : K.S. Venkataramani, Vice President]. - The appeal is directed against the impugned order captioned above passed by the Commissioner of Customs and Central Excise, Goa, by which penalty of Rs. 15,000/- has been imposed on the appellant under Section 112 of the Customs Act, 1962 and the Swaraj Mazda pick-up van belonging to the appellant has bee....

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....e fact that the vehicles was missing. It was pleaded that the opportunity of cross-examination of panch witnesses was not given to the appellant and if the opportunity had been given he would have been in a position to prove that the cavities in vehicle was created only for carrying perishable goods. 3. Shri S.V. Singh, the ld. DR submitted that the fact remains that contraband silver ingo....

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....ve carefully considered the submissions. We find that admittedly the contraband silver of substantial value has been recovered from a cavity in the vehicle belonging to the appellant. The fact that the silver was so recovered is also brought out in the evidence given by one of the panch witnesses during the cross-examination before the adjudicating authority. The appellant has also owned the fact ....

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....erson to whom the vehicle used to be given from time to time. It is not seen how far the details about this person was provided to their investigation, and that Mr. Prakash is appellant's witness, and the appellant should have made efforts to produce him before the adjudicating authority. In this context the confiscation of the vehicle under Section 115 of the Customs Act, 1962 for having been use....