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Issues: Appeal against confiscation of gold and imposition of penalties under Customs Act, 1962 and Gold (Control) Act, 1968 based on recovery from appellant and subsequent events.
Analysis: 1. The judgment pertains to two appeals challenging the order of the Collector of Customs, Jaipur, confiscating gold bearing foreign markings and imposing penalties under the Customs Act, 1962 and Gold (Control) Act, 1968 on the appellant. The appellant did not contest the confiscation of gold but challenged the imposition of penalties. 2. The Collector's findings indicated that the police intercepted the appellant and recovered gold with foreign markings from him. Subsequently, more gold was found at his residence. The appellant, Shanti Lal, denied ownership of the gold and contested the penalties. The appellant's counsel argued that the appeal was limited to the penalty imposition. 3. During the hearing, the appellant's counsel and the JDR supporting the Collector's order presented their arguments. The appellant's counsel contended that Shanti Lal was illegally detained by customs officers for five days, which was acknowledged. The Chief Judicial Magistrate noted the delay in producing Shanti Lal before a magistrate, indicating possible wrongful confinement. 4. The appellant's counsel referred to precedents to argue that statements made during illegal custody are not voluntary. Shanti Lal retracted his statement upon being produced before the Chief Judicial Magistrate. The lack of corroboration and weaknesses in the department's case were highlighted, including the absence of police witnesses for cross-examination. 5. Furthermore, a witness, the bus driver, testified that the recovery was not from Shanti Lal but from another person. The driver's statement was not adequately addressed in the Collector's order. Considering the inconsistencies and lack of evidence, the benefit of doubt regarding the gold recovery from Shanti Lal was extended to him, leading to the setting aside of the penalties imposed under both Acts. 6. The Tribunal confirmed the confiscation of the gold but modified the order to revoke the penalties imposed on Shanti Lal under the Customs Act, 1962 and Gold (Control) Act, 1968. The judgment emphasized the importance of proper procedures, corroboration of evidence, and the benefit of doubt in cases involving confiscation and penalties.
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