TaxTMI 
TaxTMI 
1991 (5) TMI 195
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....directed against the common order-in- original passed by the Addl. Collector of Customs (P), Bombay, bearing No. VIII(b)10(70)Cus./85, dated 23-9-1985. 2. The facts of the case are that the appellant, Shri Suresh C. Vagadia ownes a shop by name M/s. Nitin Jewellers, which was searched on receiving intimation about the secretion of silver. They recovered silver bullion totally weighing 23.297....
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....der. 3. Shri Mehta, the ld. Advocate pleaded that there is no iota of evidence that the silver bullion was meant for export and there was any attempt to export the silver. There is also no evidence to show that Shri Suresh C. Vagadia, is in any way, concerned with the acquisition and transfer of the silver. At the time of search, he was not present and was out of station and he has also give....
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....is shop premises, he should not be imposed penalty. 4. After hearing Shri Mehta, Advocate, I did not call upon Shri Singh to argue. 5. The admitted position in this case is that, Bombay is in specified area and the jewellery shop also comes within the specified area. The recovery of silver bullion not covered by any transport voucher or even by any other invoice or bill is also not dis....
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.... invoice for its proper acquisition is available, a view is possible that this silver has been acquired for bona fide conversion into ornaments, in which the appellants are dealing. In the absence of any such documents, even that view is not permissible for me to take. In the circumstances, the order of confiscation for flagrant violation of the provisions of Chapter IV B cannot be dismissed as on....