2010 (1) TMI 1067

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....nt. ORDER This is a case of seizure of 575 gold bars. In the process of seizure of gold bars, the departmental officer had also seized three vehicles in addition to the vehicle, which had been used for transporting 575 gold bars. Three vehicles were viz., one Mahindra & Mahindra Commander vehicle, one Mahindra & Mahindra Armada vehicle and one Maruti 800 Car. The vehicles were seized since t....

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....ggled goods, the Commissioner held that the same were not liable to confiscation since the department had not produced any evidence to show that smuggled goods were actually transported by these vehicles. 3. As regards the currency of Rs. 2.5 lakhs, we find that Shri Babubhai Jain and Shri Suresh Bhanji Patel had filed appeal against the confiscation of the currency and this Tribunal vide order....

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....or smuggling. Therefore, we cannot really find fault in the order of the Commissioner. Nevertheless the fact remains that according to the investigation, in respect of one vehicle, the owner in her statement dated 24-3-2000 has stated that she did not know anything about these vehicles and no one in her family ever owned any vehicle. She also stated that she did not know any person by name Shri Im....