Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home

2009 (8) TMI 901

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... whereby silver worth Rs. 2,04,700/- was confiscated and penalties were imposed on the present appellants. The case of the Revenue is that on 22-2-07, the appellant, Shri Shrawan Sah, tried to cross the Indo Nepal Border with the silver which was concealed in the jacket. The statement of Shri Shrawan Sah was also recorded under Section 108 of the Customs Act, 1962 where he admitted to smuggle the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and which the Land Customs Station. The cross examination was denied on the ground that the panch witnesses was an independent witnesses and the statements are to be relied upon. The appellants also submitted that the retraction is to be taken into consideration by the adjudicating authority. The appellants also relied upon a decision of the Hon ble Supreme Court in the case of Vinod Solanki v. U .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Hon ble Supreme Court says that the cross-examination was not necessary as the recovery is made at the Airport which is a Customs area and the confessional statement was relied upon. In the present case, the appellants are disputing the place of recovery of the silver in question. As per the Revenue, the same is seized at Customs Land Station whereas the appellants contention is that the same i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map ||