1988 (5) TMI 251 - AT - Customs

Summary

Issues Involved:
1. Timeliness of the revision application.
2. Voluntariness and evidentiary value of the confessional statements.
3. Independence of adjudication proceedings from criminal prosecution.
4. Sufficiency of independent evidence to support the penalty.

Issue-Wise Detailed Analysis:

1. Timeliness of the Revision Application:
The primary issue was whether the revision application filed by the appellant was barred by time. The Board's order was dated 27-3-1981, and the revision was filed on 16-8-1982. According to Section 131(1) of the Customs Act, 1962, the application for revision should have been filed within six months from the date of communication of the order, with an additional condonable period of six months. Since the revision application was filed beyond this period, the Central Government had no power to condone the delay. Therefore, the objection raised by the Departmental Representative was sustained, and the appeal was rejected on the ground of limitation alone.

2. Voluntariness and Evidentiary Value of the Confessional Statements:
The appellant contended that the penalty was imposed based on two confessional statements, which the High Court of Bombay had found to be secured by coercive methods and therefore lacked evidentiary value. The High Court's judgment highlighted that the confessional statements were not voluntary, as corroborated by the testimony of an independent witness who indicated that the appellant was assaulted and threatened. The High Court concluded that the statements were given under duress and lacked independent corroboration, thus having no evidentiary value.

3. Independence of Adjudication Proceedings from Criminal Prosecution:
The respondent argued that adjudication proceedings and criminal prosecution are independent, and the findings of one authority are not binding on the other. The High Court's judgment in the case of Maniklal Pokhraj Jain v. Collector of Customs (P) Bombay supported this view, stating that the two proceedings are independent and can be based on different sets of evidence. The adjudicating authority is not bound by the provisions of the Evidence Act, which apply to criminal courts. Therefore, the findings of the High Court in the criminal case did not preclude the adjudicating authority from relying on the confessional statements and other evidence.

4. Sufficiency of Independent Evidence to Support the Penalty:
The adjudicating authority did not solely rely on the confessional statements but also considered the evidence of independent witnesses. Two witnesses testified that the bag containing 99 gold slabs was found on the appellant's lap. The appellant did not cross-examine these witnesses during the adjudication proceedings. The Collector's order indicated that there was sufficient circumstantial evidence to connect the appellant with the seized gold. The Board, while reducing the penalty, did not discuss the evidence in detail, possibly due to the nature of the contentions urged before it. The appellant's argument before the Board was that he was a mere carrier and did not deserve heavy punishment.

Conclusion:
The appeal was ultimately rejected on the ground of limitation. On merits, the adjudicating authority's reliance on independent evidence and the independence of adjudication proceedings from criminal prosecution were upheld. The appellant's contentions regarding the involuntariness of the confessional statements and the lack of corroboration were not accepted, as the adjudicating authority had sufficient evidence to impose the penalty.