ABDUL AZIZ RESHAMWALA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) In this appeal which has been preferred by the appellant, against the impugned order -in -original dated 3.10.2002, the only issue involved is as to whether the appellant is entitled to the release of the Indian currency of Rs. 21,23,050 confiscated under, Section 121 of the Customs Act or not.

(2.) The learned Counsel has contended that since the confiscated currency is the sale proceeds of 42 gold biscuits of foreign origin duly imported under the Gold Scheme by Abdul Saleem who handed over the same to the appellant as his attorney for sale and the latter (the appellant) delivered to one Dilip Kumar S. Jain who sold the same and handed over the money to one Rajendra Soni for delivery to the appellant, therefore, the appellant is entitled to the release of the same. But in our view, this contention of the learned Counsel is wholly misconceived and does not find any support and corroboration from the materials/evidence on record. Admittedly; the confiscated Indian currency in question was recovered from the possession of one Rajindra Soni on 16.5.92 when he was apprehended by the police officers at Sanganer Airport (Security), Jaipur, while attempting to board Indian Airlines flight for Mumbai under a fictitious name of Dinesh Patel. On interrogation he admitted that the Indian currency recovered from him was the sale proceeds of smuggled foreign marked gold biscuits which were disposed of by Ahmed Bhai who had earlier left for Mumbai after handing over the VIP suitcase to him containing the currency, for delivery to him at Mumbai. He also disclosed in his statement that the gold biscuits were sold by Ahmed Bhai at the shop of Shri Kashi Ram Soni, at Jaipur. On the basis of his statement, a show cause notice was issued to Radhey Shyam Sharma, employee at the shop of Kashi Ram Soni as well as to Kashi Ram Soni.

(3.) The present appellant had staked his claim to the seized currency on the ground that it was the sale proceeds of those 42 gold biscuits which were delivered to him by P. Abdul Saleem and he handed over the same to Dalip Kumar S. Jain for disposal. He has produced an affidavit of Dalip Kumar S. Jain to that effect. But, there is not an iota of evidence on record to prove firstly the legal import of the gold biscuits of foreign origin by P. Abdul Saleem who even himself inspite of issuance of notices during the investigation by the Customs authorities, did not come forward to corroborate the version of the present appellant. Secondly, the sale of these biscuits by Dalip Kumar S. Jain and delivery of the sale proceeds by him to Rajindra Soni for further delivery to the present appellant also does not stand substantiated from any evidence. Dalip Kumar S. Jain had not appeared before the Customs authorities in person inspite of issuance of notice. His affidavit, therefore, could not be attached any evidential value. Moreover, the person to whom he allegedly sold the biscuits had also not come forward to admit the purchase of the biscuits from him. No document has been also adduced to prove the sale of gold biscuits by Dalip Kumar S. Jain, on behalf of the present appellant.