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2018 (6) TMI 1373 - AT - CustomsPrinciples of Harmonious Construction - return of seized goods - case of appellant is that 324 kgs. of silver ornaments, cash of ₹ 994.70 and two packets of Bahi Khata seized from Shri Bhagwati Prasad were not handed over to Shri Bhagwati Prasad on 05.10.1974, which is now sought to be refunded - Held that:- Though there was an order in the said Order-in-Original dated 06.03.1978 for release of silver ornaments, gold ornaments, Indian currency and Bahi Khatas to Shri Bhagwati Prasad, the said Order-in-Original dated 06.03.1978 made a clear mention of facts stated on page 2 under para 2 that 324 kgs. of silver ornaments, Indian currency and Bahi Khatas were returned to Shri Bhagwati Prasad - Further the said show cause notice dated 26.03.1975 did not have any proceedings related to silver. Following Principles of Harmonious Construction, it is reasonable to conclude that 324 kgs. of silver ornaments, Indian currency and Bahi Khatas were returned to Shri Bhagwati Prasad on 05.10.1974 - appeal dismissed - decided against appellant.
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