TaxTMI 
TaxTMI 
2000 (1) TMI 392
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....ondents. [Order]. - The appeal is against the order of the Additional Collector imposing a penalty of Rs. 25,000/- on the appellant under Section 112 (a) of the Act. 2. I have heard both sides. 3. The penalty was imposed on the finding of the Additional Collector that the appellant was the owner of the silver which was liable to confiscation under clause (d) of Section 111 of....
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....lver; he said that Jain left the shop five minutes before the Custom Officers arrived, in order to bring a new blade for the cutting machine since the old one was broken. The officers had recorded the statement of Mangilal Jain, whose son is Ramesh Jain. Mangilal Jain denied any knowledge of seizure and said that Ramesh Jain had gone to home town in Rajasthan, where he fell ill. It is on the basis....
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....petty level. The investigating officers have not apparently bothered to check up the owner of the shop. There is not a mention about him in the notice or order. Further, Purohit's memory dramatically improves two days after his first statement. Now he is able to remember the name of the person whom he says knew for two months; interestingly says that he was there five minutes before the officers v....
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....mathipura. Mangilal, father of the appellant says that his shop is at Shankar Pupala Road, Kamathipura. On the face of it, the two are different areas and is not possible to say that Jain's shop is at 10th lane, Kamathipura. Again Mangilal Jain says his son is 25 years old, whereas Purohit says he was 35-36 years old. The rest of his description of Ramesh Jain which I have reproduced above is so v....