TMI Blog1995 (12) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... silver bars were seized under Section 110 of the Customs Act under the reasonable belief that the same had been smuggled from Pakistan and was therefore liable to confiscation under Section 111(b) of the Customs Act, 1962. The recoveries were handed over to Customs officers on 21-11-86 for further action. Test of the silver bar revealed that it was of 100% purity. Shri Chail Singh in his statement recorded under Section 108 of the Customs Act, 1962 stated that silver was handed over to him by appellant Shri Bansi at Jaisindhar for delivery to the latter s brother Shri Jagadisha at Barmer. He also stated that a copy of the bill for the silver was with Shri Jagadisha. The bill dated 6-12-79 was issued by M/s. Kamal Enterprises, Jodhpur for 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Public Notice No. 3/80 and there was no record maintained nor transport voucher issued for transportation to non-specified area. Thus, it was held there was contravention of Section 11C, 11H, 11J, 11L and 11K of the Act. The silver was ordered to be confiscated along with cloth bag without fixing any redemptions fine and personal penalty of Rs. 5,000/- each imposed on appellants Shri Chail Singh and Shri Sarangaram and Rs. 3,000/- on appellant Shri Bansidhar. The appeal preferred before Collector (Appeals) was dismissed. Hence the present appeals were filed. 2. The first contention of the appellant is that the finding of the lower authorities that the silver was smuggled from Pakistan is unsupported by any material. The silver bars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties have held that these notifications have been contravened. Learned Counsel for the appellants Shri S.C. Puri contends that Barmer, the place of seizure, is beyond the specified area and therefore there is no contravention. Even assuming that Barmer is beyond 50 Kms from the border it will not help the appellants because it is undisputed that the silver bars allegedly purchased in 1979, were kept by Shri Sarangaram who is residing and working in Jaisindhar and the same was delivered to Shri Chail Singh at Jaisindhar or Lilma which are within the 50 Kms. This is clear from the map which was shown to me by the learned Counsel for the appellants. Undoubtedly the market price of seized silver at the relevant time exceeded Rs. 1,000/-. Such s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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