GOPALJEE SAH Vs. COMMISSIONER OF CUSTOMS, PATNA

JUDGEMENT

(1.) ALL the four appeals are being disposed of by a common order as the issue involved is arising out of the same set of facts and circumstances. Smt. Phool Kumari Devi and Smt. Shakuntala Devi were intercepted by the officers of Customs on 12 -7 -1996 while traveling in a bus. On personal search each was found to be carrying two slabs of silver of foreign origin. Their interrogation revealed that the silver was given to them by one Sri Gopaljee Sah at Malangwa, Nepal to carry if to Sitamari via Sonbarsa. As no documents could be produced by them, the officers seized the said silver weighting 6.225 kgs. and 5.887 kgs. on the ground that the same was smuggled into India from Nepal. Shri Gopaljee Sah was contacted who in a statement admitted that the silver belong to him and the said silver was given by him to the two ladies who work for him, to carry it to Patna for exchange of ornaments.

(2.) ON the above facts show cause notices were issued to the appellants which culminated into passing of the orders by the Assistant Commissioner vide which he confiscated the silver goods and also imposed personal penalties upon the appellants. On an appeal against the above order of the Assistant Commissioner failed before the Commissioner (Appeals). Hence the present appeals.

(3.) I have heard Shri B.N. Chattopadhyay, ld. Consultant for the appellants and Shri J.M. Kennedy, ld. JDR for the Revenue. The main contention of the appellant Shri Gopaljee Sah is that the seizure of the silver in question was bad inasmuch as the said silver does not bear any foreign markings on the same. The appellant is dealing the silver bullion and ornaments from a shop located in Sitamari, Bihar. The said silver slabs were handed by him to the two ladies for taking the same to Patna for exchange of ornaments. Road challans showing the quantitative of the silver and the place where to be carried were also given to the said two ladies, who were working with the appellant as part -time worker. It is the contention of the said appellant that in his very first statement to the Customs officer he has disclosed all the facts. The entire case is based upon the statement of the two ladies, who are illiterate ladies and gave the statements under the pressure of the customs officers. Shri Chattopadhyay, ld. Consultant also submitted that Gopaljee Sahs business premises as well as residential premises were also put to search and nothing incriminating was recovered therefrom. It was further argued that initial statement of Smt. Shakuntala Devi was not correct as it evident from the fact that Mahesh Ram, whose name was disclosed by her was not found to be at the address given. He submits that the statements of these two women recorded under their thumb impression which were taken on blank paper cannot be relied against the appellant. The seized silver is a part of stock of Gopaljee Sahs shop which deals in gold and silver ornaments. He also referred to the Tribunals decision reported in [1999 (107) E.L.T. 460 (Tribunal) = 1999 (30) R.L.T. 673 (CEGAT)].