2003 (2) TMI 386

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....an under Section 121 of the Customs Act and imposed penalty of Rs. 20,000/- on the appellant and also on Shri Mahendra of equal amount (who is not appellant before me). 2. On 26-4-1993 the Police Officers of Ramsar intercepted roadways bus plying between Barmer and Sundra and carried out checking of the passangers. The appellant who was also travelling in that bus, on checking, was found in possession of Indian currency of Rs. 3,51,100/-. He was detained by the Police along with money and thereafter handed over to the Customs Officers, Barmer. The appellant in his voluntary statement admitted that the money recovered from him was the sale proceeds of the silver weighing 2,200 to 2,300 tolas. Accordingly, he was served with a show ca....

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.... smuggled from Pakistan. How in what manner and of what quantity, the silver was smuggled from Pakistan, remains undisclosed in the show cause notice. The sole reliance has been placed by the Department on the confessional statement of the appellant wherein he allegedly stated that the money recovered from him was the sale proceeds of the smuggled silver. He also named two persons namely Mahendra and Soni, to whom he allegedly sold the smuggled silver. But Mahindra was found to be non-existent person while Soni did not corroborate the statement of the appellant. No silver was recovered from the possession of the appellant also along with the money at the time of checking or later on from his residential house or any other premises, during i....