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Issues:
1. Imposition of penalties and confiscation of currency and vehicles. 2. Validity of confessional statements and their voluntariness. 3. Jurisdiction of the Commissioner, Amritsar. 4. Confiscation of foreign and Indian currency as sale proceeds. 5. Confiscation of vehicles under relevant sections. 6. Appropriate penalties for the appellants. Issue 1: Imposition of Penalties and Confiscation: The case involved two appellants, Shri Wirsa Singh and Shri Naresh Kumar, facing penalties and confiscation of currency and vehicles. Shri Wirsa Singh was penalized with Rs. 10 lakhs, later reduced to Rs. 2.5 lakhs, for unauthorized possession of foreign currency. Shri Naresh Kumar faced a penalty of Rs. 2 lakhs, reduced to Rs. 50,000, and confiscation of Indian currency, but the confiscation of the Scooter was set aside. Issue 2: Validity of Confessional Statements: The confessional statements of the appellants were crucial in the case, detailing their involvement in the sale of smuggled gold and foreign currency. The Commissioner found the statements voluntary, true, and corroborated, leading to penalties and confiscations. The defense argued that the statements were not voluntary, lacked corroboration, and should not be considered as evidence without independent verification. Issue 3: Jurisdiction of the Commissioner, Amritsar: A jurisdictional challenge was raised regarding the authority of the Commissioner, Amritsar, to adjudicate the case initially handled by the Commissioner, Chandigarh. The legality of the adjudication by the Amritsar Commissioner was contested, but it was upheld as valid due to the bifurcation of the Chandigarh Commissionerate. Issue 4: Confiscation of Currency as Sale Proceeds: The foreign and Indian currency seized from the appellants was deemed as sale proceeds of smuggled gold, justifying their confiscation under Section 121 of the Customs Act, 1962. The statements of the appellants, despite some retractions, were considered credible as they led to the recovery of the currencies from the vehicles involved. Issue 5: Confiscation of Vehicles: Confiscation of the Contessa Car was set aside as there was no evidence linking it to the transportation of contraband. However, the confiscation of the Scooter belonging to Shri Naresh Kumar was overturned since there was no allegation of smuggling foreign currency into India. Issue 6: Appropriate Penalties: After evaluating all factors, the Tribunal reduced the penalties imposed on the appellants. Shri Wirsa Singh's penalty was reduced from Rs. 10 lakhs to Rs. 2.5 lakhs, and Shri Naresh Kumar's penalty was decreased from Rs. 2 lakhs to Rs. 50,000. The penalties were adjusted based on the circumstances and the Tribunal's findings on the case. This detailed analysis of the legal judgment addresses the issues of penalties, confessional statements, jurisdiction, currency confiscation, vehicle confiscation, and appropriate penalties for the appellants involved in the case before the Appellate Tribunal CEGAT, New Delhi.
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