TaxTMI 
TaxTMI 
2010 (6) TMI 454
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.... from the possession of two persons viz. Shri Nand Lal Soni and Shri Jai Prakash Sonar. The goods were, thereafter, handed over to the customs officers of Nichlaul and the same were seized under the reasonable belief by the customs authorities the same were going to be smuggled out of India through into Nepal. The statements of Shri Nand Lal Soni and Shri Jai Prakash Sonar were recorded under Section 108 of the Customs Act, 1962. Jai Prakash Sonar in his statement dated 16-1-2008 recorded under Section 108 of Customs Act, 1962 stated that 37 pcs of silver bars weighing 24078 gms belonged to him, that he was in the business of old silver ornaments and readymade sliver ornaments; that the silver recovered from his possession and from Shri Nan....
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....issioner (Appeals), vide order in appeal No. 75-76/CUS/ALL/2009, dated 31-3-2009 set aside the order of the Additional Commissioner and allowed the appeals of the appellants with consequential relief. The Commissioner (Appeals) while allowing the appeals of the appellants observed that neither the police authorities nor the Customs authorities could put forth any evidence that could show that there was an attempt by the appellants to cross over to Nepal with the goods in question. It is against this order of the Commissioner (Appeals) that the present appeals have been filed by the Revenue. The respondents have also filed memorandum of cross objections. 2. Heard both sides. 3. Shri S.N. Singh, learned JCDR, assailing the impugned ord....
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....ver was seized and the statements of both the appellants, which have not been retracted by them. He, therefore pleaded that in view of this, the Commissioner (Appeals)'s order is not correct. 4. Shri S.P. Ojha, Advocate, the learned Counsel representing the respondents, pleaded that under Section 7(1)(c) of Customs Act, 1962, the Central Government by notification may specify the routes by which alone the goods or any class of goods specified in the notification may pass by land, inland water into or out India, that in the Notification No. 63/94-Cus. (N.T.), dated 21-11-94 issued under Section 7(1)(c) specifying the route through which the goods can be imported though Nepal or exported to Nepal, the silver is not mentioned, that the f....