2001 (11) TMI 569

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..... Nankani with Naresh Thakkar, Advocates and N.B. Sonawane, Consultant, for the Appellant. Shri A. Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  These eight applications are for waiver of deposit of penalties imposed on the applicants as follows :   Penalty (in Rs.) Rasilaben H. Rathod 5,000/- Jashwant K. Patel 5,000/- Devang A.....

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....on of the gold. 3. The common claim on behalf of these eight applicants are these. Of the total of 551 pieces of gold each weighing 10 tolas, the department itself ordered release of 51 pieces being satisfied that they were legally imported on the basis of documents of acquisition produced by Sailesh Patel, proprietor of S.K. Jewellers. Three hundred of the remaining 500 pieces were claime....

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....e similar in those in S.K. Chains v. CCE [2001 (127) E.L.T. 415] in which the Tribunal has ordered release of the gold and set aside the penalty. 4. The departmental representative contends that the seizure was in fact made by the customs officers and the fact that the police were present guarding the gold for four days cannot lead to the conclusion that they had seized the gold. Therefore....

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....ing this gold certainly does give rise to suspicion. However, it is debatable whether the provisions of Section 123 of the Act would be available to the department. It is difficult for us to believe that after these persons were apprehended by the police on prior information, (as stated by Desai, sub-inspector during cross examination), the police remained voluntary with these eight persons, who i....