2002 (1) TMI 1034

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.... Kumar, Member (J)]. -  The issue involved in this case is about the absolute confiscation of 30 foreign marked gold biscuits weighing 3499.200 gms. and confiscation of the Jeep carrying the smuggled gold biscuits, confiscation of the shoes, socks, cellphone tapes used for concealing and packing these gold biscuits and imposition of penalty under the provisions of Sections 111, 112, 115(2), ....

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....old bars; that out of the gold biscuits, some gold biscuits were sent through these two persons which were intercepted. 3. Learned Advocate appearing for the appellants contended that the authorities below have illegally confiscated the gold biscuits as the gold biscuits were covered by the baggage receipts and documents showing payment of duty and also their legal importation; that the auth....

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....e of the items mentioned therein; that the retraction of the statements as contained at pages 58 to 61 of the paper book have not been duly taken into account by the Commissioner; that no reasonable belief existed in the matter. 3. The learned SDR submits that the appellants had some stock of gold biscuits but the said gold biscuit Nos. seized did not tally with the markings of gold biscuits....

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....the statements given by Md. Haniff and the reply filed by M/s. Arihant Bullion, the baggage receipts did not give any make of the biscuits to justify the mark on the seized goods; that Vajaram and Varda Ram have clearly stated before the Superintendent of Customs that the gold biscuits were not accompanied by any bill or voucher. 4. After hearing the rival submissions, perusal of the records....