1989 (12) TMI 208 - AT - Customs

Summary

Issues Involved:
1. Sufficiency of evidence against the appellant.
2. Seizure of smuggled watches and reliability of panch witnesses.
3. Conduct of the officers involved.
4. Justification of penalty and redemption fine.

Detailed Analysis:

1. Sufficiency of Evidence Against the Appellant:
The appellant was charged based on the recovery of 430 wrist watches of foreign origin from his possession and his alleged involvement in smuggling activities. The appellant's house was raided on 20-8-1979 at around 10 A.M., and he was allegedly arrested. Witnesses and officers provided inconsistent statements regarding the appellant's whereabouts and actions on that day. The adjudicating authorities failed to address these inconsistencies, raising doubts about the validity of the charges against the appellant.

2. Seizure of Smuggled Watches and Reliability of Panch Witnesses:
The appellant was accused of carrying a bag with 430 smuggled watches on a scooter to deliver them to a co-accused. However, the panch witnesses provided contradictory statements. One witness described the appellant as being between 20-30 years old, while another described him as 35 years old. The statements of the panch witnesses regarding the search and seizure process were inconsistent with the panchnama. The demonstration of fitting the watches into the bag also revealed that the bag could not accommodate all the watches, further questioning the seizure's authenticity.

3. Conduct of the Officers Involved:
The officers involved in the case, including Inspectors and the Superintendent, provided conflicting accounts of the events. The appellant's statement was recorded under duress, and there were allegations of torture. The officers did not follow proper procedures, such as conducting searches in the presence of local witnesses, and there were discrepancies in the panchnama preparation. The officers' conduct came under severe criticism, and their actions were deemed unreliable.

4. Justification of Penalty and Redemption Fine:
The Deputy Collector imposed a penalty of Rs. 20,000/- on the appellant and a redemption fine of Rs. 2500/- for the scooter. However, the Collector (Appeals) set aside the penalty on the co-accused but confirmed it for the appellant. Given the inconsistencies and doubts raised about the appellant's involvement, the Tribunal found the penalties unjustified. The Tribunal concluded that the appellant was framed and set aside the personal penalty, ordering reimbursement if the penalty and redemption fine had been paid.

Conclusion:
The Tribunal allowed the appeal, setting aside the personal penalty imposed on the appellant due to the severe inconsistencies and doubts regarding the evidence and conduct of the officers. The Tribunal ordered reimbursement of any paid penalties and redemption fines within two months.