TaxTMI 
TaxTMI 
2005 (9) TMI 405
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.... Respondent. [Order]. - Heard both sides. 2. Both these appeals have been filed by S/Sh. G.P. Puri & Mahender Prakash against the common impugned order. Therefore, these are being taken up together for disposal. 3. Brief facts of the case are that on 16-9-93, the premises belonging to Shri G.P. Puri, were searched by the Customs Officers and Sh. Mahender Prakash was fou....
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....der Prakash filed an application in the Court on the ground that he was beaten up by the officers and he was nothing to do with the smuggled gold or the seized currency. The appellants also relied upon the following decision of the Tribunal : (i) 1998 (25) RLT 850 (CEGAT) - Shri Raj Kumar Agarwal, Kanpur v. C.C. Lucknow; (ii) 2000 (....
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.... seller and purchaser and the quantity of gold must be established by the Customs Authority. 5. The contention is that there must be concrete evidence regarding quantity of smuggled gold and identity of a person to whom the gold was sold to confiscate the Indian currency are sale proceed of smuggled goods. Therefore. the confiscation is not sustainable. 6. The contention of t....
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....nt who gave a statement that these goods related to the sale proceeds of smuggled goods. Shri Mohinder Prakash filed criminal complaint in the Court against the Customs Officers. In the complaint it was specifically mentioned that he was threatened and was beaten up to obtain the statement. The statement was made under threat and he had nothing to do with the smuggled gold. Further, I find that Sh....