1999 (8) TMI 422

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....llants. Shri K.M. Patwari, JDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. -  These two appeals arise out of the same order and are therefore being disposed of together vide this common order. 2. We have heard Shri P.V. Patankar for the appellants and Shri K.M. Patwari for the Revenue. 3. The two appellants namely Shri G.N. Patel and his wife Smt. S....

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.... procedure, formalities etc. she however admitted to having stitched 7 gold biscuits into the trousers' pockets. After the issue of the show cause notice and after hearing the Advocate for the appellants, the Commissioner passed the impugned order. He accepted the fact that 5 kgs. of gold was duly declared. He confiscated absolutely undeclared gold under provisions of Section 111(m) and Section 11....

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....ion that in the present case the two passengers were at all times in full view of other people throughout the proceedings. Nothing prevented them from retracting the statements after release from the Customs . Shri Patankar also expressed doubt about the veracity of the contents of the panchnama but fairly conceded that the right to cross-examine the panch witnesses was waived. In this situation w....

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....1999 (83) ECR 302 (Tribunal)] the Tribunal have upheld the redemption of undeclared goods. The quantities before the Tribunal in the first cited case were the same as is before us. Following the ratio of that judgment we set aside the orders of confiscation and direct that the gold be released to the appellants on payment of a fine in lieu of confiscation of Rs. 2.00 lakhs in addition to the duty ....