2000 (6) TMI 106

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....a Angadia Services, Delhi and to whom it may concern on 1-7-1998. (b)        M/s. Andhra Angadia Services claimed to have booked goods from New Delhi and one M/s. Akule Seshagir Rao & Sons (the present appellants) of Guntur claimed party the Silver under seizure having purchased it from M/s. Damani Co., Delhi against payment by Demand Draft, it was further explained that as per buyers' instructions, this quantity of silver was being sent for delivery of M/s. Geetham Jewellery Sevapet, Salem for manufacture of anklet chains through M/s. Andhra Angadia Services. (c)        The Parcel Way Bill No. 04 T99/1380 dated 25-8-1997 issued from New Delhi for Madras indicated desc....

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....ant were not smuggled and found them liable for confiscation under Section 111(d) and they were liable for penalty under Section 112 of the Customs Act, 1962. 2. The appellants have taken the grounds :- (a)        Documents for the purchase of the 14.944 Kgs. of Silver 'chorsas' were produced and they are the owners of the said 'chorsas'. (b)        Recovery of 18 pcs. belonging to them along with 7 Ingots of foreign marked Silver Bullion should not lead to a conclusion that these are also melted from foreign Marked Silver, since Panchnama itself states goods to be mixed of Indian and Foreign origin, some pcs. had marks but 148 pcs weighing 168.00 kgs. were not having ....

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.... without marking and cannot be of foreign origin and are chorsas i.e weighing 800 to 1200 gms each and out of these only 18 are being claimed by the appellants. If they had after thoughts and or sinister designs and got manufactured certificates, invoices and claims for part of the goods they could have as well claimed all the silver chorsas or and silver under seizure. The very fact that only a small part of the consignment recovered from the Brake Van is claimed leads me to infer the decision is not out of greed or malicious design of a false claim, ineligible, as made out, but a well documented claim. (b)        I have considered the finding regarding the mis-declaration in the Railway Way Bill by RAJ....