TaxTMI 
TaxTMI 
2000 (7) TMI 732
X X X X Extracts X X X X
X X X X Extracts X X X X
....er : Archana Wadhwa, Member (J)]. - On 28-11-1991, customs officers put the residential premises of the appellant to search in pursuant to earlier seizure of silver made by them from a canter van. The appellant is not connected with the seized silver. During the course of search of his residential premises, two VCRs and uncut precious stone was recovered. The officers entertained a view tha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nal penalty of Rs. 25,000/- on Shri Arvind Mehta as also on Shri Samir Mehta. However, Shri Arvind Mehta is reported to have expired and as such there is no appeal from his side. 4. We have heard Shri B.N. Chattopadhyay, ld. Consultant for the appellant and Shri R.K. Roy, ld. JDR for the Revenue. 5. It is the contention of the appellant that Shri Arvind Mehta was dealing in precious un....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n question were of foreign origin before confiscating the same on the ground of being smuggled items. Reliance in this regard is placed by Shri Chattopadhyay 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Revenue to show that uncut/rough precious stones had been smuggled by the appellant from Burma. We also agree with the submission of the ld. Consultant that foreign origin of the goods in question has to be established before any charge of the goods being smuggled can be made. Nothing has been placed on record to show that the precious stones were of foreign origin. Even the report submitted by ....