2000 (11) TMI 362
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....Order]. - I have heard Shri Sonawane, Consultant for the applicant and Smt. Arya for the Department. 2. Two pieces of primary gold, the gold chains weighing 51.500 gms. and Indian currency of Rs. 20,000/- were seized from the possession of the applicant on 27-10-97. In his statement recorded on 28-10-97, the applicant claimed to have purchased the gold for cash without any document fo....
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....cant. Thereafter, the applicant filed the appeal and the present application. 3. Shri Sonawane relies upon the Tribunal's judgment in the case of Daroga Singh Prop. Vijay Stores 1992 (60) E.L.T. 427 (Tribunal) in support of the applicant's claim. He submits that in spite of the applicants having produced the substantial evidence, the Customs did not take cognizance thereof before issuing the....