9911796707
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Issues:
1. Confiscation of silver slabs and fishing boat under Customs Act. 2. Levy of penalty on the appellant and others. 3. Validity of the order of the adjudicating authority. 4. Allegations of smuggling and complicity of the appellant. 5. Coercion in obtaining statements from the appellant. 6. Retraction of statements by the appellant. 7. Corroboration of evidence against the appellant. Analysis: 1. The appeal was against the decision of the Collector of Customs ordering the confiscation of silver slabs and a fishing boat under the Customs Act, along with penalties imposed on the appellant and others. The Customs authorities found foreign silver slabs concealed on a fishing boat, leading to the confiscation order. The appellant denied involvement, claiming the boat was under repair and unattended, suggesting the silver was placed by local smugglers. The adjudicating authority considered the circumstances and arguments but upheld the confiscation and penalties, prompting the appeal. 2. The appellant's advocate argued that the adjudicating authority's order was legally flawed, emphasizing discrepancies in the statements obtained from the appellant and the timing of events. The appellant denied being the tandel of the vessel and questioned the validity of the notice based on timing. The Departmental Representative countered, citing the incriminating nature of the appellant's statements and the corroborating evidence from other crew members. 3. The Tribunal analyzed the submissions, noting the detailed confession provided by the appellant regarding the smuggling operation. The statements of the crew members aligned with the appellant's involvement, as detailed in the adjudicating authority's order. The appellant's coercion claim in obtaining statements was refuted based on the Magistrate's findings of no ill-treatment during custody. The Tribunal also dismissed the appellant's assertion of the silver being placed by others, highlighting the lack of evidence and the appellant's use of an expired identity card, leading to the conclusion of the appellant's guilt under the Customs Act. 4. The judgment emphasized the Magistrate's findings regarding the appellant's treatment and the implausibility of external parties storing silver on the boat. The lack of evidence supporting the appellant's claims, combined with the preponderance of probabilities indicating the appellant's violation of Customs Act provisions, led to the dismissal of the appeal. The judgment reinforced the importance of considering all circumstances and evidence in determining liability under the Customs Act. 5. In conclusion, the Tribunal upheld the decision of the adjudicating authority, dismissing the appeal against the confiscation of silver slabs, fishing boat, and penalties imposed on the appellant and others. The detailed confession and corroborating statements from crew members established the appellant's complicity in the smuggling operation, refuting claims of coercion and external involvement. The judgment highlighted the significance of evidence, credibility of statements, and adherence to legal procedures in customs enforcement matters.
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