RAJMAL LAKHICHAND Vs. COMMISSIONER OF AND CUSTOMS

JUDGEMENT

(1.) This is a reference made by the Customs, Excise and Gold (Control) Appellate Tribunal ("Tribunal" for short) pursuant to the order dated 17th March, 1999 passed by this Court under section 133(3) of the Customs Act, 1962.

(2.) The factual context giving rise to the present reference, in brief, is as under:

(3.) Premises of the applicants M/s.Rajmal Lakhichand at Jalgaon were searched. The owner thereof Mr.Ishwarlal Lalwani was not present at the time of search. The search resulted into recovery of silver in Choursa form weighing 1,913.256 kgs. Statements of various persons were recorded. Shri Lalwani was summoned to appear before Directorate of Revenue Intelligence (DRI). He appeared before the investigating officer. His statement was recorded.