TaxTMI 
TaxTMI 
1998 (10) TMI 333
X X X X Extracts X X X X
X X X X Extracts X X X X
..../Shri Jugeshwar Dayal, Proprietor of M/s. Swarn Mandir Jewellers, Muradpur, Patna, Ram Binoy Prasad of Bankeepur, Patna and Sushil Kumar Raut of Vill. Patore, Dist. Darbhanga (Bihar) filed appeals against Order of Adjudication No. 52-Cus./96, dated 6-5-1996 passed by the Deputy Commissioner of Customs (P), Indo-Nepal Border, Muzaffarpur by which he confiscated absolutely the Silver Slabs (12 Pcs.)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ase-laws produced during hearing. 4. On behalf of the applicant Shri J. Dayal basic submissions as made on his Stay Petition are that he is the claimant of the seized silver; that the impugned silver is of Indian origin for which he submitted documents; that the goods are in custody of Customs authority for last 5 years and in consequence of which the firm has been sustaining recurring loss ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... rendering the said goods liable for release; that at the point of seizure conditions stipulated under Section 110 of Customs Act, 1962 were not satisfied inasmuch as the seizing officer failed to entertain "reasonable belief" that the goods were contraband and liable to confiscation under laws in the seizure memo; that there is no foreign marking on the seized silver slabs and as per seizure memo....