TMI Blog2001 (6) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... der]. - The Revenue has filed the present four appeals against the same impugned order of Commissioner of Customs (Appeals). Briefly stated the facts of the case are as under :- 2.1 On 26-5-1993, two persons riding on a Scooter were intercepted and searched, 29 pcs. of Silver Bullion were recovered from the Scooter. The rider of the Scooter, Shri Tuna Prasad Upadhyay produced one Bullion C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and scooter and imposition of personal penalties upon the various noticees. The said show-cause notices culminated into the order passed by the Additional Commissioner of Customs, Patna vide which he ordered for absolute confiscation of the Silver in question and the scooter. Personal penalties to the extent of Rs. 15,000/-, Rs. 10,000/-, Rs. 20,000/- and Rs. 5,000/- were also imposed on Sri Upend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment has failed to prove the contraband character of the confiscated silver. The appellant has submitted that the seized silver pieces belonged to M/s. Braj Behari Prasad, Prabhu Prasad, 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 chall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g those challans and so the genuineness of the challan/accounts has to be assumed. Moreover, I find that the one and only department evidence, i.e. statement of Sri Upadhyay and Sri Bhatt (Pillion rider) have little evidentiary value, as immediately after being handed over to judicial custody, they retracted before the C.J.M. There is no other evidence to corroborate the confessional statements. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tracted their statements subsequently 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 exte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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