1991 (5) TMI 195

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... directed against the common order-in- original passed by the Addl. Collector of Customs (P), Bombay, bearing No. VIII(b)10(70)Cus./85, dated 23-9-1985. 2. The facts of the case are that the appellant, Shri Suresh C. Vagadia ownes a shop by name M/s. Nitin Jewellers, which was searched on receiving intimation about the secretion of silver. They recovered silver bullion totally weighing 23.29 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rder. 3. Shri Mehta, the ld. Advocate pleaded that there is no iota of evidence that the silver bullion was meant for export and there was any attempt to export the silver. There is also no evidence to show that Shri Suresh C. Vagadia, is in any way, concerned with the acquisition and transfer of the silver. At the time of search, he was not present and was out of station and he has also giv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... his shop premises, he should not be imposed penalty. 4. After hearing Shri Mehta, Advocate, I did not call upon Shri Singh to argue. 5. The admitted position in this case is that, Bombay is in specified area and the jewellery shop also comes within the specified area. The recovery of silver bullion not covered by any transport voucher or even by any other invoice or bill is also not di .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r invoice for its proper acquisition is available, a view is possible that this silver has been acquired for bona fide conversion into ornaments, in which the appellants are dealing. In the absence of any such documents, even that view is not permissible for me to take. In the circumstances, the order of confiscation for flagrant violation of the provisions of Chapter IV B cannot be dismissed as o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... deal has not been finalised. All the same, he does not deny that he was entrusted with the running of the shop during the material period, when the silver bullion was found in that premises. If the silver bullion has been acquired, it is only for the benefit of the firm and hence Shri Suresh C. Vagadia cannot shirk his responsibility, merely because of his absence during the time or search and sei .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X