PREM RAJ SONI Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Both the appeals are directed against the same impugned Order -in -Appeal. Accordingly, they are heard together and are disposed of under this common order.

(2.) The case started from the seizure of about 11 kg. of silver by the police on 11 -5 -1992. They were in the form of 10 silver bars. They were confiscated on the ground that they were smuggled from Pakistan. Penalties have also been imposed on the two appellants.

(3.) We have perused the records and considered the submissions made by both sides. The main contention of the appellants is that there is no evidence apart from the inculpatory statement made by them immediately after seizure of the goods. Learned Counsel has emphasized that immediately on release from the custody, they had retracted the statement and had also produced Bills showing the purchase of the silver in question. It has also been pointed out that the proceedings are contrary to the instructions of the Central Board of Excise and Customs under F. No. 294/233/88 -Cus (AS), dated 11 -6 -1990 to the effect that the provisions of Section 123 are to be invoked only in cases involving 100 kgs. of silver or more. As against this, the learned DR has pointed out that the appellant in his statement admitted that silver in question had been smuggled from Pakistan. He had also named some persons.