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Issues: Application for stay of recovery, Seizure of gold and currency, Allegation of duress during statement extraction, Violation of principles of natural justice, Involvement of kidnapping and death of son, Consideration of evidence, Confiscation of currency, Waiver of pre-deposit of penalty
In the judgment by the Appellate Tribunal CEGAT, New Delhi, the appellant filed an application for stay of recovery concerning the order of the Collector dated 29-5-1991. The appellant argued that the gold, foreign currency, and Indian currency were seized from a building where he resided, but the gold and foreign currency were found in a room rented out to a tenant, not under his control. He claimed that his statement was extracted under duress and was not reliable. The appellant also mentioned his inability to defend himself adequately, citing an ex parte order and his son's tragic kidnapping and death, leading to mental imbalance. The appellant's Indian currency was confiscated, and penalties were imposed under various acts. The appellate authority had waived pre-deposit of penalty but upheld the penalty. Regarding the circumstances of the seizure, the Departmental Representative (DR) highlighted the appellant's behavior during the incident, stating that the appellant attempted to grab the gold from the Almirah and run away, needing to be overpowered. The DR argued that the appellant's subsequent retraction of his statement was inconsequential, as the initial detailed statement was considered voluntary. The DR also contended that the appellant's defense that the room belonged to his tenant was an afterthought, and there was no violation of natural justice principles as the appellant had opportunities to present his case. The Tribunal acknowledged both parties' submissions, finding no apparent violation of natural justice principles due to the opportunities granted to the appellant. The Tribunal noted that the merits of the case would be assessed during the main appeal hearing. Despite the confiscation of the gold and currency, including the appellant's Indian currency, and the tragic circumstances faced by the appellant's family, the Tribunal, considering humanitarian aspects, waived the pre-deposit of the imposed penalties and stayed their recovery pending the appeal. The judgment encompassed complex issues such as the circumstances of seizure, allegations of duress during statement extraction, violation of natural justice principles, tragic personal events affecting the appellant, and the consideration of evidence. The Tribunal's decision to waive the pre-deposit of penalties demonstrated a balance between legal considerations and humanitarian concerns, ensuring fairness in the appellate process.
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