1999 (12) TMI 193

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....rder. 2. We have heard Shri V.S. Nankani, Advocate appearing along with Shri Vipin Jain, C.A. for applicants Rajendra J. Parekh, Ajay S. Parekh, Hemubhai B. Thakore, Bhairanbhai J. Prajapati and Manubhai D. Masani. We have heard Shri N.B. Sonawane, Consultant for Mahendrabhai H. Patel, Govindbhai P. Patel, Choksi J. Hargovindas, Natwarlal P. Patel and Ashok Kumar P. Patel. 3. Rajendra J. Parekh was the owner of M/s. Kamal Refinery. Ajay S. Parekh was his nephew. On receipt of information that smuggled silver was in the premises, the Customs officers reached the refinery on 10-12-1990. The officers noticed 702 chorsas (square shaped pieces) of silver and two round shaped silver pieces. 534 silver chorsas bore markings "electr....

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.... was subsequently retracted after two days. He relied upon the Supreme Court judgment in the case of Naresh J. Sukhwani v. UOI - 1996 (83) E.L.T. 258 (S.C.) = 1996 (66) ECR 346 which we, on examination, find to be not relevant to the facts before the learned Commissioner at all. The Commissioner's reliance on the statement made before the panchas is wholly misplaced in view of the deposition made in the cross-examination by one panch witness to the effect that he was not present on the spot and also in view of the defence plea the silver slabs were legally acquired. We find that at the stage of the hearing of the stay applications, the applicants have made a prima facie case in their favour. 5. Hemubhai Thakore, Bhairambhai Prajapat....