2005 (6) TMI 374

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....ent. [Order]. -  In this appeal, which has been filed against the impugned order-in-appeal, the appellant has contested the confiscation of the goods (one gold bar) and imposition of penalty of Rs. 5,000/-. 2. I have heard both sides and gone through the record. From the record, it is evident that on 24-4-1995, residential-cum-business premises of the appellant at Jodhpur was ra....

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.... of the premises of the appellant. He in his statement has rather admitted that he did not go inside the premises.  The appellant is alleged to had run away from the spot, but no material has been brought on record to substantite this fact. Rather, Shri Rajesh Jain, Inspector, who was one of the members of the raiding party has stated that the gold bar was handed over by the appellant himself....