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Issues involved: Jurisdiction of the Collector of Customs & Central Excise, Cochin u/s 112(a) of the Customs Act, 1962; Retraction of inculpatory statement by appellant Moosa.
Jurisdiction Issue: The appeals were filed against the Collector of Customs & Central Excise, Cochin's order imposing a penalty u/s 112(a) of the Customs Act, 1962, concerning the seizure of gold biscuits. Appellant C.K. Kunhammed was abroad during the alleged offense, and it was argued that the Collector lacked jurisdiction due to the offense occurring outside India. The Tribunal held that the Act's provisions apply only within India, and the Collector had no jurisdiction over acts committed abroad. C.K. Kunhammed's penalty was set aside as it was not sustainable under the law. Moosa's Retraction Issue: Appellant Moosa, despite giving an inculpatory statement, retracted it. The Tribunal found clear evidence linking him to the offense and deemed his retraction an afterthought. Moosa was considered privy to the offense and his penalty was reduced from Rs. 20,000 to Rs. 15,000 due to his role as a carrier in collecting and handing over the gold. The Tribunal confirmed the findings against Moosa based on the evidence presented. Separate Judgement: The Tribunal allowed C.K. Kunhammed's appeal, setting aside the penalty due to lack of jurisdiction. However, Moosa's penalty was reduced based on his involvement in the offense despite his retracted statement. The appeals were disposed of accordingly.
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