ANJU DEVI Vs. CCE

JUDGEMENT

(1.) THIS appeal is directed against the order in original dated 2.11.99 which ordered absolute confiscation of the seized goods.

(2.) THE relevant facts that arise for consideration are that the officers of the Central Excise, Aligarh searched the premises of one Shri Subhash Chand at Mathura and seized 37 silver bullions of different sizes weighing 367.701 kgs on the belief that these bullions are of foreign origin. The officers recorded the statement of Shri Subhash Chand who in his statement mentioned that the sard 367.701 kgs of silver bullions belonged to Shri O.K. Agarwal. Panchnama was drawn on the same day by the officers and the silver bullions were seized. The authorities requested a local assayer to check the purity of the silver bullions who gave a certificate that out of the said bullions, 3 bullions were of foreign origin and the purity of silver content is 99.9%. The officers recorded the statement of Shri D.K. Agarwal and issued show cause notices to both the persons proposing confiscation of the seized silver bullions and imposition of penalty under the Customs Act, 1962.

(3.) DURING the pendency of the proceedings before the lower authorities, the main noticee Shri D.K. Agarwal expired in a road accident and the proceedings were continued by his wife Smt. Anju Devi. The adjudicating authority after considering the contention and arguments raised by the current appellant, held that the silver bullions are liable for absolute confiscation. Hence this appeal.