Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2000 (1) TMI 476

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppeal is against the order of confiscation of 24.850 kg of silver seized from the possession of the appellant from Surat under clause (L) of Section 113 of the Act, and imposition of penalty on him of Rs. 5,000/- under Section 114 of the Act. 2. Advocate for the appellant explains that the appellant was a silver-smith resident at Nandurbar in Maharashtra. He and his brother had gone to Indor....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that no railway ticket to show that the appellants were stopping at Surat en route to Nandurbar was produced. Their conduct and behaviour was such that it was clear that they had brought the silver deliberately to Surat and the silver was liable to be confiscated. 4. It is not clear whether the statement of the appellant was retracted. Advocate for the appellant, on a specific question, sta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te to Nandurbar is, as I have indicated earlier, unsupported by any evidence. No railway ticket or other evidence showing that he was passing through Surat while travelling to Nandurbar was produced. At the same time, however, there is no specific finding by the Collector that the intention was to bring silver to Surat so as to smuggle it out of India. The object of Chapter IVB of the Act is to en....