2003 (5) TMI 342

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..... [Order]. - This order will dispose of all the above captioned appeals which have been preferred by the Revenue against the common order-in-appeal dated 30-10-2002 vide which the Commissioner (Appeals) had dropped the proceedings against the respondents under Sections 121, 118, 112 & 115(2) of the Customs Act. 2. On 15-4-1996, the Customs Officers intercepted one Maruti Van in the a....

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.... On completion of investigation, show cause notice was served on all the respondents proposing confiscation of the seized currency and imposition of penalties on them under the various provisions of the Customs Act, as detailed above. The confiscation of the car was also proposed in that show cause notice. After getting the reply to the show cause notice and affording hearing to the respondents, t....

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.... authorities below on the ground that he retracted the same immediately thereafter on 17-4-1996 when he was produced before the Judicial Magistrate and that there was no corroboration to his statement. Both the authorities below have recorded concurrent findings that the Department has failed to prove that there was a sale and that too was of the smuggled gold biscuits and that the currency recove....

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....ods. The person from whom he allegedly purchased the gold and that the person to whom he sold later on, both have not corroborated his version. No presumption that the money recovered from his car was the sale proceeds of the smuggled gold could be legally drawn for want of any evidence to prove this fact. The findings recorded by both the authorities below are perfectly in conformity with the law....