TaxTMI 
TaxTMI 
2009 (8) TMI 901
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....ants filed these appeals against a common impugned order whereby silver worth Rs. 2,04,700/- was confiscated and penalties were imposed on the present appellants. The case of the Revenue is that on 22-2-07, the appellant, Shri Shrawan Sah, tried to cross the Indo Nepal Border with the silver which was concealed in the jacket. The statement of Shri Shrawan Sah was also recorded under Section 108 of....
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....iming that Shri Shrawan Sah was apprehended at Bus Station and which the Land Customs Station. The cross examination was denied on the ground that the panch witnesses was an independent witnesses and the statements are to be relied upon. The appellants also submitted that the retraction is to be taken into consideration by the adjudicating authority. The appellants also relied upon a decision of t....
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....nveyor belt or at the green channel. In the circumstances, the Hon'ble Supreme Court says that the cross-examination was not necessary as the recovery is made at the Airport which is a Customs area and the confessional statement was relied upon. In the present case, the appellants are disputing the place of recovery of the silver in question. As per the Revenue, the same is seized at Customs Land ....