JAYNATH SHAW Vs. COMMISSIONER OF CUSTOMS, PATNA

JUDGEMENT

(1.) HEARD both sides.

(2.) LD . Advocate Shri Chaudhary appearing for the appellants states that the impugned gold bars (patti) were seized from the appellants far away from the Border when he was carrying the same to Varanasi for conversion into gold ornaments. He states that there is no foreign marking on these gold pieces and more over the case of the Department that it was carried in the rectum of the appellants is not supported by any X -Ray Report or Doctors certificate. He states that the Department has made out a case without proper evidence and in fact they had no reason to seize the impugned gold as the same was neither of foreign origin nor smuggled.

(3.) HEARD the ld. DR who supports the impugned order and states that the appellants had given statements which supports the Departments case and these statements have to be relied upon as the retractions were submitted only after 10 days.