2008 (3) TMI 600

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.... SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Both the appeals are being disposed off by a common order as they arise out of the same impugned order passed by the Commissioner of Customs, vide which he has absolutely confiscated 9 silver slabs and 139 silver chorsas along with confiscation of Maruti van. In addition, personal penalty of Rs. 15 lakhs stands impos....

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....as searched resulting in recovery of 139 silver chorsas, weighing 112.492 kgs. valued at Rs. 8,99,936/-. The purity of the said silver chorsas was ascertained as 99.50. As Shri Soni could not produce any legal document for the licit import of the said silver chorsas, the same were also kept under seizure. 3. During the course of investigation, the statements of various persons were recorde....

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....as he has shifted to Kolkata. The said statement of the appellant does not stand accepted by the adjudicating authority on the ground that if the van had already been sold, Shri Bhupatbhai would have presented himself for claiming the same. However, in as much as the appellants are not questioning the confiscation of 9 silver slabs and Maruti van, we uphold the said part of the order of the Commis....

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....er chorsas, we, by extending the benefit of doubt to the appellant, order release of the same. 6. As regards the personal penalty on Shri N.P. Soni, in as much as the silver chorsas recovered from his residential premises stand released, there is no justification for imposing penalty upon him. The same is, accordingly, set aside. We further note that the penalty on Shri H.P. Soni, has been....