1996 (1) TMI 131

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....d the entire record. 2.  Petitioner seeks to challenge the order dated 14th August, 1995 passed by the Joint Secretary to the Government of India setting aside the order passed in appeal on 11th January, 1994 and restoring the original order dated 30th November, 1993 under which 100 Kgs. of silver valued at Rs. 5 lacs was absolutely confiscated. 3.  The Petitioner landed in India f....

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....bsp;It was sought to be contended on behalf of the Petitioner that in order to claim the benefit of the said Notification No. 4 of 1993, it was not necessary for the Petitioner to own the silver imported; it was enough if the Petitioner was a mere carrier. We have perused the affidavit in reply filed by Shri A.H. Murshedkar, Assistant Collector of Customs, as also that of Shri Bakul Bakshi, the Co....

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.... the past - meaning thereby that in the event of non-declaration and/or concealment, confiscation of the goods could follow. This is also clear from the instruction at paragraph 1(iv) of the Additional Collector's Instruction No. 7 of 1993 on which the Petitioner had sought to place reliance for contending that a mere carrier could import 100 Kgs. of silver. 5.  Our attention has been invi....