2000 (5) TMI 273

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....kan, JDR, for the Respondent. [Order]. -  These two appeals are against the order of the Collector imposing penalty on the appellant under Section 112 of the Customs Act and under Section 74 of the Gold (Control) Act, 1968. 2. I have heard both sides. 3. The Collector found that two persons Parshottamdas Ranchhoddas Patel and Harishkumar Parshottamdas Patel from whom gol....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h has not been produced. The Collector has erred in relying upon the fact of telephone calls being made to Bombay from the phone in the appellant's shop on 3rd and 4th March to show his presence in Ahmedabad. The calls could have been made by his son or other employees in the shop. 4. The fact that the appellant claimed that he was in Rajasthan during the date on which the gold stated to h....