2011 (12) TMI 502

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....te of Order-in-Original passed by the Commissioner. 2. It is submitted by the learned Advocate on behalf of the appellant that in this case when Mrs. Sheetal D. Shah arrived in India from Dubai by Cathay Pacific Airways, her baggage was found containing undeclared Diamond and jewellery, which was seized and she was arrested. On the basis of her statement, her husband Shri Deepak Shah was also arrested when he came to India. Subsequently, in December, 2007 Shri Deepak Shah was detained under COFEPOSA and after completing the detention of one year he came out from the jail in December, 2008. Father of Mrs. Sheetal D. Shah was suffering from cancer. Shri Deepak Shah along with his family was living in a rented house, which had been tak....

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....rrested and detained under COFEPOSA and he completed term of one full year in jail only on 25-12-2008. On going through the orders, we find that no reply was received from the appellants to the show-cause notice issued by the Department. Hence a further reminder letter was sent to the appellants by the Adjudicating authority intimating them that they should send reply within 10 days and letter sent to Mrs. Sheetal Shah and Shri Deepak Shah were returned by the postal authorities with the remarks "not claimed". However, the learned Advocate on behalf of the appellants' replies that the question of "not claimed" does not arise since subsequently Shri Deepak Shah was taken into custody from the same place and his detention under COFEPOSA was f....