2001 (11) TMI 677

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.... JDR, for the Respondent. [Order]. - The brief facts of the case are that search of the premises of M/s. Acid Factory, Dahisar (East), Mumbai during the midnight of 5/6 December, 1991 resulted in the recovery of 5 silver ingots of foreign origin which were kept concealed in a pit, dug in the premises. Since no documents for legal import or possession or acquisition were produced, silver ingo....

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....version into chorsas of 1 kg each for monetary consideration. On 16-12-1991, the statement of the appellant herein was recorded wherein he stated that he was a middleman in the deal between Anand Choksi and one Gulab Wagadia (Soni), who was the real owner of the 5 silver ingots and that he was going to get a commission of Rs. 5/- per kg. for getting the silver ingots converted into chorsas. Show C....

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....9 purity, that nobody came forward to claim the silver, that it was concealed in the pit and that it was to be converted into chorsas stealthily during the night and further for the reason that since silver was an item notified under Section 123 of the Customs Act, the burden of proving that it had not been smuggled into India lay upon the person from whose possession it was seized and such burden....