2000 (7) TMI 732

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....emises, two VCRs and uncut precious stone was recovered. The officers entertained a view that the precious stones of foreign origin were smuggled into India and seized the same. The statements of the appellants and his sister were recorded. Subsequently the appellant's father Shri Arvind Mehta appeared before the customs and gave a statement to the effect that he was engaged in the business of dealing with the precious stones. His son also helped him in the business and the precious stones were purchased from Jaipur. Bills etc. were also produced. 2. On the basis of the above, show cause notice dated 21-5-1992 was issued proposing confiscation of the said stones and VCRs and also proposing imposition of penalty upon the various pers....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....padhyay on number of decisions of the Tribunal. 6. Shri Chattopadhyay further argued that reliance on the statement of Shri Samir Mehta by the adjudicating authority is not justified, firstly because the statements were given by Shri Mehta when he was in customs custody. Secondly the appellant had only deposed to the effect that his father was a broker of precious stones and used to buy the same from his friends in Mizoram. He has nowhere made a categorical statement that the stones in question were smuggled to Mizoram from Burma. In the circumstances he prays for allowing the appeal. 7. We have also heard Shri R.K. Roy, ld. JDR, who reiterated the authorities below. 8. After giving careful consideration to the issue....