K. Gopal Hegde, Member (J)

1. This appeal arises out of and is directed against Order-in-Original bearing F.No. XVII(GC)8-19/81/396, dated 3-2-1983 passed by the Collector of Customs (Preventive), Bombay. The subject of challenge of this appeal is the order of confiscation of 936.150 gms. of gold and the fine of Rs. 25,000/- levied in lieu of confiscation as well as the penalty of Rs. 2,500/- imposed on the appellant.

2. During the hearing of this appeal, Shri Wazifdar made the following submissions. Firstly, he urged that the Department's case that the appellant was intercepted ear Stock Exchange Building with the seized gold and account books and thereafter he was brought to the Gold Control Office is totally false. Elaborating his contentions, Shri Wazifdar referred to the statement of the appellant recorded immediately after the seizure. In the statement, among other things, the appellant has stated :-

"Today on 28-4-81 you and your officers came to my shop and held me and brought me to the office and in the presence of two Panchas and opened my bag and leather bag of maroon coloured...."

He then referred to the letter that the appellant had written to the Superintendent on 1-