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Issues:
1. Confiscation of currency under Customs Act 2. Voluntariness of statements made by appellants 3. Imposition of penalties on the appellants Confiscation of currency under Customs Act: The judgment pertains to the confiscation of Indian currency under Section 121 of the Customs Act. The appellant contended that the confessional statements leading to the confiscation were not voluntary and were extracted under duress. The advocate argued that the statement should not be relied upon as there was no other evidence linking the currency to smuggled goods. The judge considered the submissions and examined the voluntariness of the statements. The appellant had complained of ill-treatment and later retracted his statement. However, the judge noted that the appellant refused a medical examination offered by the Magistrate, casting doubt on the claim of ill-treatment. The judge referenced previous tribunal decisions and established that the voluntary nature of the statement was crucial for confiscation. Ultimately, the judge confirmed the confiscation of the currency but reduced the penalty imposed from Rs. 50,000 to Rs. 10,000. Voluntariness of statements made by appellants: The judge analyzed the voluntariness of the statements made by the appellants. The appellant Jagraj had alleged ill-treatment and coercion in giving his statement. However, the judge found inconsistencies in his claims, especially when he refused a medical examination to verify his complaints. The judge cited legal principles that the burden of proving ill-treatment lies with the individual alleging it. The judge concluded that there were no other circumstances indicating the statement was involuntary, upholding its validity for the confiscation of currency. In contrast, the appellant Mangilal admitted to receiving parcels for Jagraj and clearing gold biscuits under a false name. The judge found no evidence of coercion in his case and reduced his penalty to Rs. 2,500 considering his role as an employee. Imposition of penalties on the appellants: Regarding the imposition of penalties, the judge deliberated on the actions of the appellants leading to the penalties. While Jagraj's penalty was reduced due to the circumstances, Mangilal's penalty was also decreased based on his role as an employee. The judge found that the penalties imposed were excessive and modified them to Rs. 10,000 for Jagraj and Rs. 2,500 for Mangilal, respectively. Despite these modifications, the appeals were dismissed, affirming the confiscation of the currency under the Customs Act.
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