2007 (4) TMI 50

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....on from the appellant. 3. Heard the ld. DR and perused the records. 4. The appellant in his grounds of appeal has contested the absolute confiscation of 31 silver bars and imposition of penalty on him on the following grounds: " [I] The show cause notice is self contradictory and that the learned Respdt. has approached to the facts of this case prejudicially as against the Appellant. [II] The learned Respdt. failed to consider that the averment made in the show cause notice as to 31 silver bars is to the effect that "the 31 silver bars are imported illegally from outside India in contravention of the provisions of the Customs Act". Further the learned Respdt. ought to have seen that the 31 silver bars are alleged to have been mi....

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....rpose of investigation in the Customs case that they were dealing with and that nowhere in the seizure panchanama dated 30-5-1992 it has been stated that the 31 silver bars were seized on reasonable belief that they are smuggled. [VII] The learned Respdt has extended benefit of doubt in favour of one Mustafa Abadul Mulla in spite of a specific statement of one Himmat Sarjekhan directly involving Mulla in dealing with a contraband piece of silver and penalized the present appellant on suspicious and imaginary and unreasonable approach discussed in para 52 point 1on page 12 of the order under appeal. [VIII] learned Respdt has failed to appreciate properly the decisions quoted on behalf of the Appellant and has not properly appreciated t....

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.... by Shri Mustafa Mulla had clearly and categorically stated that has not sold these silver bars to the appellant. it is his submission that in the absence of any evidence, the absolute confiscation of the silver bars is correct and penalty imposed on the appellant is also according to the law.      - 6. Considered the submissions made by ld. DR and perused the re cords. It is undisputed that 31 silver bars weighing 9.497 kgs. were recovered from the possession of current appellant. The current appellant was not able to produce any documentary evidence regarding the licit possession of the silver bars either during the investigation or even before the Tribunal. The grounds of appeal, as reproduced earlier, would i....