Home Case Index All Cases Customs Customs + HC Customs - 2015 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 592 - HC - CustomsSeizure of silver - Smuggling of goods - Whether in a case where adjudication has been done solely on the basis of statement of co-noticee, whose cross-examination has not been allowed, the adjudication can be sustained - Held that:- From the findings of fact recorded by the Tribunal which is the last fact finding authority, it is evident that ample opportunity was afforded to the appellant during the course of adjudication proceeding. The appellant was involved in smuggling silver. Seventy nine silver bricks of foreign origin were recovered and seized from his doodh ki dairy. The place where these silver were concealed, was shown by the employee of the appellant, namely, Om Prakash whose statement was recorded under Section 108 and he clearly stated that the recovered silver was kept by the appellant in his doodh ki dairy. The appellant could have produced his aforesaid employee Om Prakash in evidence but he had not produced him. The story built by the appellant for letting part of the premises of the doodh ki dairy to one Sri Ram Avatar Singhal and that a suit for eviction was filed by his brother; was not found supported by any evidence. No document could be produced by the appellant that the silver seized was validly imported. - The burden to prove that the 79 silver ingots of foreign origin recovered from the premises of the appellant were not smuggled goods, was on the appellant since it was seized from the premises in possession of the appellant. The appellants have completely failed to prove that the aforesaid seized silver was not smuggled goods. Levy of penalty for improper importation of silver by the appellant as well as confiscation of the silver are wholly justified. The penalty was imposed by the Commissioner, Customs under Section 112 (b) of the Act on consideration of the relevant materials and evidences on record and after following the principles of natural justice. - Decided against the appellant.
|