2001 (6) TMI 496

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..... Scooter, Shri Tuna Prasad Upadhyay produced one Bullion Challan dated 26-5-1993 according to which pasa chandi 29 pcs. weighing 46.408 kgs. were sent by M/s. Braj Behari Prasad of Motihari. A letter dated 26-5-1993 was also produced requesting the consignee of the Silver to send cost of pasa chandi by Bank draft. However, in his statements, Sri Tuna Prasad and Pillion rider, Shri Upendra Babu Bhatt disclosed that the said chandi was brought from Nepal and he was instructed by his employer to take precaution. However, the said statement was retracted by two deponents subsequently when produced before the CJM by submitting that the same was recorded under pressure by the Customs. 2.2 On the above basis the appellants including the owner .....

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..... sad, Jwellers, Motihari as is evident from the Bullion challans dated 26-5-1993 of the said firm produced by the carrier of the Silver pieces to the Customs authorities at the time of their interception. The said challans were issued to cover the movement of the Silver pieces from Motihari to Sahebganj, Chapra. A letter dated 26-5-1993 written by Sri Prabhu Prasad was also produced by Sri Tunna Prasad Upadhyay, one of the carriers, in which the consignee Sri Satya Narayan Prasad of Sahebganj, Chapra was requested to send the cost of impugned pasa chandi by Bank Draft. The appellant has further contended that due entry of the Silver were available in his books of accounts. I find nothing on record to show if any investigation was carried out .....

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..... quently when produced before C.J.M. As such, the Commissioner (Appeals) has rightly concluded that in the absence of any other corroborative material on record to substantiate the statements, the same carry little evidentiary value. On the contrary, the appellants having produced the documents in respect of legal acquisition, the benefit of doubt has been rightly extended by the Commissioner (Appeals) to the appellants. I also note that the allegations of the Revenue that the foreign markings have been erased from the said silver are not supported by any technical opinion. As such, I do not find any infirmity in the views taken by the Commissioner of Customs (Appeals). The Revenue's appeals are accordingly rejected.
Case laws, Decisions .....

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