TaxTMI 
TaxTMI 
2005 (6) TMI 491
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....In these appeals, which have been preferred against the common order-in-original, the appellants have contested the imposition of penalties on them and confiscation of the Indian currency and scooters. 2. I have heard both sides and gone through the record. The record shows that penalty of Rs. 2,00,000/- on Shri Kanhaiya Lal, appellant, and of Rs. 50,000/- each on other two appellants under ....
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....had from the very beginning, denied the recovery of any gold bar from them. Their alleged statements, recorded at the spot, were not subscribed by them. Those, statements were recorded at Customs House, Jodhpur, whereas they were allegedly arrested at Bar crossing at Pali, which was at a distance of 150 kms. from Ajmer where they were residing. No Panchnama regarding the recovery of the gold bars ....
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.... Lal, appellant, containing certain telephone numbers, did not lead to an inference that any call was received by him from Mohan Choudhary of Dubai. None of the telephone numbers mentioned in the diary were co-related with the number of Mohan Choudhary. No incriminating document or article was recovered from his residence in order to connect his links with Mohan Choudhary of Dubai. Dharam Chand Ja....