GAURI SHANKAR SINGH Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE matter was called, Shri Krishan Kumar, Advocate, appeared for the appellant Shri Gauri Shankar Singh, Raja Ki Mandi, Agra. For the respondent/Revenue, Shri K. Panchasaran, JDR, is present.

(2.) FROM the facts on record, I find that the silver slabs had no marking and there is nothing on record to correlate that they were of Nepali origin or had been brought into India from Nepal in contravention of the provisions of law. The adjudicating authority had not discussed any evidence that the appellant had smuggled the silver from Nepal. The goods were initially recovered by the police and it was after more than two months that the goods were handed over to the Customs Department. The goods were recovered within the country and there is no discussion as to how they could be considered as smuggled goods when there were no markings on the silver and the purity was also of 819,807,920 and 821.

(3.) THE goods were seized in the year 1991 and were valued Rs. 89,421/ -.