SHRI JAWAN MAI SONI Vs. CCE

JUDGEMENT

(1.) ON 3.4.91, the appellant Shri Jawan Mai Soni was intercepted at Jodhpur by officers of Customs. On search, 9 pieces of 99% purity silver totally weighing 4.245 kgs. valued at Rs. 26,319 were recovered on his person. On enquiry, Shri Jawan Mal Soni stated that the silver was purchased by him without any bill from one Shri Shiv Narain Agarwal. Shri Jawan Mal Soni in his statement of even date deposed that he had come to Jodhpur to purchase the silver; that he had gone to the shop of Shiv Narain Agarwal who told him to go to Tripolia Bazar, Jodhpur. Shri Shivnarain also came to Tripolia Bazar where he handed over the silver to the deponent; that while he was going near Sojati Gate, he was intercepted by the custom officers and the impugned silver was recovered from him. On specific enquiry Shri Jawan Mal stated that he had only heard that the smuggled silver used to come to Shiv Narain Agarwal. He also deposed that he used to make ornaments out of silver so purchased and then used to sell them to customers.

(2.) AS a follow up action, the premises of Shri Shiv Narain Agarwal were also searched on that date itself. On search 8 pieces of silver weighing 3.694 kgs. valued at Rs. 22,902 of 99% purity were recovered and seized from him. Shri Shiv Narain Agarwal in his statement recorded on 3.4.91, stated that he was engaged in the business of silver and silver ornaments. He denied that he had either sold any silver to a person named Jawan Mai Soni or he knew him. Subsequently, Shri Jawan Mai Soni on 29/30.4.91 furnished copies of 5 bills of silver purchased by him in his own name from different traders of silver stating that out of the said silver, he had taken the impugned silver to Jodhpur for die -cutting and wire -drawing etc. which was illegally seized from him on 3.4.91.

(3.) THE proceedings were drawn against S/Shri Jawan Mal Soni and Shiv Narain Agarwal which culminated in passing of the Order -in -Original No. 5/92 -Customs, dated 28.4.92 by Dy. Collector (Customs), Jaipur. The Dy. Collector observed in his order that both the noticees had totally failed to discharge the burden cast upon them under Section 123 of Customs Act, 1962. He ordered for absolute confiscation of silver pieces seized from both the noticees under Section 111(b), 111(d) and 111(k) and Section 118 of the Customs Act, 1962. He also imposed a personal penalty of Rs. 1,000 each on Shri Jawan Mal Soni and Shri Shiv Narain Agarwal under Section 112(b)