CHUNILAL AMBARAM CHOKSHI Vs. COMMISSIONER OF CUSTOMS (P),

JUDGEMENT

(1.) These two appeals arise out of the same orders passed by the Collector of Customs (A), Mumbai. These are, therefore, disposed of vide this common order.

(2.) M/s. Anand Bullion Refinery, Dahisar (E) was a proprietor unit of Shri Choksi. On 11.3.90 at 6.30 A.M. officers of the M and P Wing visited the premises and conducted a search. As a result of this search, silver ingots and chorsas totally weighing 475.298 kgs. was seized. Statements of Shri Choksi and other person were recorded. At the end of the investigations, show cause notices were issued alleging liability to confiscation of the seized silver under Sections 111(d) and 113(b) of the Customs Act, 1962 and also alleging levy of penalty on Shri Choksi under Section 112(b) of the Act. One Shri K.L. Patel was also a co -noticee, who is not an appellant before the Tribunal in these proceedings. After hearing the noticees, the Addl. Collector of Customs (P) passed orders confiscating silver under the provisions of Section 111(d) of the Customs Act and also under 113(1) of the Act. Shri Choksi thereafter, filed an appeal. The Commissioner retained the orders on quantum of penalty. He, however, held that 70 chorsas were not liable to confiscation. Against this order of releasing this quantity of silver, the Revenue have filed Appeal No. C/95/94 -Mum. On his maintaining the orders of confiscation of the remaining amount of silver and also the imposition of penalty, Shri Choksi has filed Appeal No. C -45/94 -Bom.

(3.) The appeal of Shri Choksi was argued by Shri M.M. Patel alongwith Smt. Shety, Advocate. The Revenue was represented by Shri B.B. Sarkar.