2015 (11) TMI 1403

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....K. Mishra, DR : For the Respondent ORDER Per Ashok Jindal: The appellant Shri Badri Narayan Sharma has filed his appeal against the impugned order claiming to be the real owner of the impugned goods. 2. The facts of the case are that 10 gold biscuits and 3 pieces of gold were recovered from the possession of Shri Shyam Lal Pal who at the time of interception on 02.06.1999 outside the R....

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.... person posing himself to be Shri Badri Narayan Sharma on behalf of appellant before me. The appeals were disposed of vide order no. A/993-996/2005-SM(BR) dated 13.05.2005. Holding that Shri Badri Narayan Sharma is the owner of the goods and have disclosed the mode of acquiring the said gold. It was held that penalties on the appellants before this Tribunal at that time is not imposable and the go....

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....t before me is Badri Narayan Sharma, therefore, I proceed to adjudicate the appeal listed before me. 3. During the course of arguments on the earlier occasions the Ld. Counsel for the appellant submits that as identity of the appellant has been established, therefore, the earlier order to be made operative in favour of the appellant. 4. The request of the Ld. Counsel for the appellant was tu....

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....ther hand Ld. AR oppose the contention of the Ld. Counsel and submits that as appellant was not a party to the earlier list, therefore appeal be heard on its own merits. 7. Heard the parties. Considered the submission. 8. In this case Shri Shyam Lal Pal was intercepted on 02.06.1999 outside the Railways Station, Bikaner carrying 10 gold biscuits and 3 pieces of gold who stated that he is an ....