PANNALAL SAH Vs. COLLECTOR OF CUSTOMS P
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
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(1.) THESE are two appeals filed by the appellants against two orders passed by the learned Collector of Customs (Appeals). Those two orders of the Collector (Appeals) were directed against a common adjudication order passed by the Assistant Collector of Customs. Since the matter involved in these two appeals arises out of the same seizure and common adjudication order, I propose to dispose of these two appeals by this common order.
(2.) The facts of the case in brief are that on 28-5-1985 the Sub-inspector of Town Police, Bettiah, intercepted the appellant, Shri Pannalal and found six kg. of silver bullion valuing Rs. 15,540/-. He seized the same. Thereafter the silver bullion along with Shri Pannalal was handed over to the Customs Department on 5-6-1985. A show cause notice was issued to both the appellants, Shri Pannalal and Shri Badri Prasad stating why the goods should not be confiscated under Section 113(d) of the Customs Act, and why penalty should not be imposed under Section 114 of the Customs Act. Replies were filed and thereafter the adjudication proceedings went on. In the adjudication proceedings the Assistant Collector ordered confiscation of silver under Section 113(d) of the Customs Act, and imposed a penalty of Rs. 2,000/-.
In the appeal filed by the appellant, Shri Badri Prasad the Collector of Customs (A) held that the charge of attempt of unlawful export of the silver bullion under Section 113(d) is proved, and, therefore, the confiscation and imposition of penalty on Shri Badri Prasad was justified. In such circumstances, he dismissed the appeal.
(3.) IN the appeal filed by Shri Pannalal, appellant, the Collector (Appeals) held that the transportation of silver without any voucher within a specified area is established and admitted. He stated that, a letter accompanying the consignment was not proper and, therefore, the Assistant Collector was justified in taking the decision, and there is no reason to interfere with the same.;
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