G.P. PURI Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) HEARD both sides.

(2.) BOTH these appeals have been filed by S/Sh. G.P. Puri and Mahender Prakash against the common impugned order. Therefore, these are being taken up together for disposal.

(3.) BRIEF facts of the case are that on 16 -9 -93, the premises belonging to Shri G.P. Puri, were searched by the Customs Officers and Sh. Mahender Prakash was found sitting over there and Indian currency to the tune of Rupees 1,37,880/ - was recovered from the premises. Shri Mahender Prakash gave a statement to the Customs Officers stating that this currency was sale proceeds of smuggled gold, hence on the reasonable belief that this currency was liable to confiscation, the Customs Officers seized the currency. Show cause notice was issued to the appellants confiscating the currency and imposed the penalty on S/Shri Mahender Prakash and G.P. Puri. The contention of the appellants is that Shri G.P. Puri was not present at the spot and immediately after seizure on 7 -10 -93, he filed an application for claiming the currency along with documentary proofs such as copies of account books. Chartered Accountant's Certificate, etc. Shri Mohinder Prakash filed an application in the Court on the ground that he was beaten up by the officers and he was nothing to do with the smuggled gold or the seized currency. The appellants also relied upon the following decision of the Tribunal: