2000 (3) TMI 240

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.... - These two appeals are against the imposition of penalty of Rs. 2 lakh on each of the appellant Section 112 of the Customs Act, 1962. 2.  The appellants are absent and unrepresented despite notice. I have read the memoranda of appeals and heard the departmental representative. 3.  The Customs officers seized a car, which contained 9 silver ingots weighing about 290 kgs and oth....

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.... before the Customs officers arrived at the building, Imtiaz Desai, who was occupying Flat 403 left the flat. At this time a consignment of heavy metal which appear to be silver was loaded in a van. This van was found to be owned by Prakash Takelia, who had sent it to a garage for repair. Dr. Jagdish Rathod, a friend of Amin Desai requested for storage of his baggage at Flat No. 403 and Farooq was....