TMI Blog2006 (10) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... 4) C/728/04 Satya Narain Soni S/o Mohan Lal Rs. 1,00,000/- 5) C/729/04 Manak Chand S/o Badri Ram Soni Rs. 5,000/- The relevant fact that arise for consideration are the Customs authorities while conducting road patrolling during the intervening night of 22/23-10-1997 intercepted a jeep carrying about 15 passengers. The Customs authorities recognizing appellant No. 2 , asked him to present himself for search, which he informed the authorities that he is carrying some valuables in his canvas bag and hence he should be taken to a safe place for search. The Customs authorities on his request took him to the Customs office at Bikaner, along with driver and khalasi of the intercepted jeep. On detailed search and examination of the canvass bags and of his person, the authorities drew a Panchnama on the spot vide which they recovered 5 foreign marked gold biscuits of 10 tola each and Indian currency of Rs. 5,10,366/- (Rupees Five Lakhs Ten Thousand Three Hundred and Sixty Six only). The appellant 2 could not produce any evidence regarding the gold being in his licit possession. Hence seizure of the currency a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cy being sale proceeds of smuggled silver is without any basis as the department has not proved any sale or purchase of smuggled silver and nothing is brought on record to justify the confiscation of Indian currency. It was his submission that the said Indian currency is for the payment of the agricultural land purchased by the appellant 1 and was to be handed over to appellant 5 . Since appellant 5 is related to appellant 4 , the said amount was handed over to be given to appellant 1 . 5. The learned DR on the other hand submits that the recovery of the gold biscuits with foreign marking was done by a proper Panchnama on 22/23-10-97 on which date no documentary evidence was produced. The documentary evidence is produced for the first time on 19-12-97, which is definitely an after thought. If this bill was available with the appellant 4 , he should have given at least a photocopy of the same to the appellant 2 while carrying, foreign marked gold biscuits on his person. It is his submission that the bill which was produced by the appellant 4 does not indicate any description of the gold biscuits while the seized gold biscuits were bearing some unique marking. Due to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h averments on the first instance, the statements recorded by the authorities of appellant no. 2 on 23-10-97 indicates that the appellant no. 2 was carrying smuggled foreign marked gold biscuits and the Indian currency, which was sale proceeds of smuggled silver. Further, I find that appellant no. 4 had claimed the ownership of the seized foreign marked gold biscuits and Indian currency. It was the contention of the appellant no. 4 that he had legally purchased these gold biscuits from M/s Dhan Cholia Sons, Delhi vide bill 12 dated 17-10-97. I find from records that the authorities had visited the residential/business premises of the appellant no. 4 in Bikaner on 24-10-97. On that date, appellant no. 4 was not available but his son was present in the residence/business premises. The search of the business premises did not reveal any sale or purchase of the gold and nor did son of appellant no. 4 produce any record regarding the purchases of foreign marked gold biscuits and the currency being in possession for sale and purchase transaction of agricultural land. I find from records that the appellant no. 4 did not attend summons which were issued by the authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding the licit possession of 5 foreign marked gold biscuits in the hands of appellant no. 2 and appellant no. 4 , the absolute confiscation as ordered by the lower authorities is correct and does not require any interference. 7. As regards the seizure of Indian currency under Section 121 of the Customs Act 1962, I find that the appellant no. 2 had categorically stated in his statement dated 22/23-10-97 that the said foreign currency is sale proceeds of the smuggled silver. Since the statement of appellant no. 2 is not retracted, the appellant no. 4 is not able to prove beyond doubt that Indian currency is for the sale and purchase of agricultural land. Further, I find that the appellant no. 4 had connived with appellant no. 1 , 3 and 5 to manipulate and create documents to give legitimacy to the presence of Indian currency is in itself indicates that they were undertaking a massive cover up operation. As I have already held that the appellant no. 4 had not produced these documents (if he had these with him before 19-12-97), is in itself an indicator that something was amiss, as he failed to cooperate with the investigating authorities from 24-10-97 to 19-12-97. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
