9911796707
TMI Blog2007 (4) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. DR and perused the records. 4. The appellant in his grounds of appeal has contested the absolute confiscation of 31 silver bars and imposition of penalty on him on the following grounds: " [I] The show cause notice is self contradictory and that the learned Respdt. has approached to the facts of this case prejudicially as against the Appellant. [II] The learned Respdt. failed to consider that the averment made in the show cause notice as to 31 silver bars is to the effect that "the 31 silver bars are imported illegally from outside India in contravention of the provisions of the Customs Act". Further the learned Respdt. ought to have seen that the 31 silver bars are alleged to have been mixed the contraband silver. [III] The lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey were dealing with and that nowhere in the seizure panchanama dated 30-5-1992 it has been stated that the 31 silver bars were seized on reasonable belief that they are smuggled. [VII] The learned Respdt has extended benefit of doubt in favour of one Mustafa Abadul Mulla in spite of a specific statement of one Himmat Sarjekhan directly involving Mulla in dealing with a contraband piece of silver and penalized the present appellant on suspicious and imaginary and unreasonable approach discussed in para 52 point 1on page 12 of the order under appeal. [VIII] learned Respdt has failed to appreciate properly the decisions quoted on behalf of the Appellant and has not properly appreciated the reported decision viz. E.L.T. 1992 (62) page 736 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not sold these silver bars to the appellant. it is his submission that in the absence of any evidence, the absolute confiscation of the silver bars is correct and penalty imposed on the appellant is also according to the law. - 6. Considered the submissions made by ld. DR and perused the re cords. It is undisputed that 31 silver bars weighing 9.497 kgs. were recovered from the possession of current appellant. The current appellant was not able to produce any documentary evidence regarding the licit possession of the silver bars either during the investigation or even before the Tribunal. The grounds of appeal, as reproduced earlier, would indicate that the appellant was not in possession of documentary ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence regarding the licit possession of the said silver bars. In the absence of such evidence, it will be futile effort of the appellant to shift the burden on the department. Accordingly, the order of the adjudicating authority for absolute confiscation is correct and is to be upheld. Since the appellant has not produced any evidence regarding the licit possession of the silver bars and absolute confiscation is upheld, the penalty imposed on the appellant is also correct and is ac cording to the law.
7. Accordingly, in view of the above, the appellant's appeal is devoid of merit and the impugned order is correct and does not require any interference. The appeal is dismissed.
(Dictated in Court)
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