2002 (1) TMI 643

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....he Appellant. Shri M.H. Shaikh, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The facts leading to this appeal, in brief, are as follows : 2. The vessel 'Blue Bird' was intercepted on 17-3-1991. The search of the vessel resulted in the recovery of silver ingots totally valued at Rs. 4,03,29,611/-. The statement of the Tindel of the vessel S. Chandra was recor....

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....the vessel 'Blue Bird' from Estella D'Souza wife of Menino D'Souza. Sarvanaperumal had introduced him to one Annappa. This Annappa had used this vessel for illegal import of 90 silver ingots which was transported on land by Sarvanaperumal and Menino D'Souza. According to him even after the present seizure Sarvanaperumal was in contact with him. He deposed that Sarvanaperumal was the principal pers....

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....vessel used for smuggling had been sold on 21-2-1990 by Smt. D'Souza. He relied upon the sale deed dated 21-2-1990 and the application made by Syed Nawaz to the concerned authorities for change in the registration and ownership of the vessel dated 26-2-1990 along with an affidavit filed by him on the same day. Counsel also placed on record a copy of the letter dated 31-7-1990 from the Directorate ....

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....d hands in February, 1990, i.e., for about 1 year prior to the interception of the vessel is established on record and has not been contested. Menino D'Souza at all times in his statements and his submissions before the Commissioner denied any involvement in the act of smuggling. The Commissioner in his finding has held Menino D'Souza responsible and liable to penalty in view of his previous assoc....