2017 (8) TMI 300

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.... Shri P.K.Choudhary Briefly stated the facts of the case are that on 27.07.2013, the customs officers, Forbesganj, detained the appellant carrying silver which was brought from Nepal. The said officers recorded the statements of the appellant. A Show Cause Notice dated 17.01.2014 was issued to various persons to confiscate the seized silver and to impose penalties on various persons. The Adjudica....

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.... (iv) N.S. Allaudeen v. Commissioner of Customs, Trichy [2000 (40) RLT 872 (CEGAT)] 3. The ld.Counsel also submitted that the investigating officer has not followed the procedure for seizure of the impugned goods. 4. The ld.AR appearing on behalf of the Revenue reiterates the findings of the Commissioner(Appeals). 5. I find from the impugned order that the appellant contended before the Commiss....

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....g Authority that the retraction of the statement after a lapse of more than 8(eight) months without any cogent reason cannot be accepted. 7. The appellant stated that the statement was recorded under duress and coercion. But the contention of the appellant is without any evidence. Therefore, the confiscation of the imported silver is justified and the imposition of penalty is warranted. 8. The c....