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Interception and recovery of silver bullion, smuggling of silver from Nepal, statements recorded under duress, confiscation of silver, imposition of penalties, voluntary nature of statements, cross-examination of accused, evidence of smuggling, redemption of confiscated silver, quantum of penalties. Analysis: The case involved the interception and recovery of silver bullion from individuals, with allegations of smuggling silver from Nepal. Statements were recorded from the accused individuals under Section 108 of the Customs Act, 1962, detailing their involvement in illicit purchases and dealings of silver. The Customs Department confiscated the silver and imposed penalties on the accused based on the belief that the silver was liable to confiscation. The appellants contended that the statements were recorded under duress and challenged the evidence presented by the Customs Department regarding the smuggling of silver. The defense argued that the statements were voluntary and supported by additional evidence, refuting the claim of duress. The absence of concrete evidence to prove the confiscated silver was smuggled, and the lack of proof that the silver originated from Nepal were key points of contention. The defense emphasized that the burden of proof lay with the Customs Department to establish the silver's illicit origin, which they failed to discharge adequately. The defense also highlighted the involvement of a third party who claimed the silver was obtained from old ornaments, challenging the Customs Department's narrative of smuggling. The Tribunal considered the voluntary nature of the statements, the lack of evidence supporting the claim of duress, and the corroborative nature of the statements made by the accused and a third party. The Tribunal found the absolute confiscation of the silver to be too severe a penalty and allowed for the redemption of a portion of the confiscated silver upon payment of fines. The Tribunal upheld the imposition of penalties, deeming them appropriate given the circumstances of the case. In conclusion, the Tribunal modified the impugned order to allow for the redemption of a portion of the confiscated silver and upheld the penalties imposed on the accused individuals. The appeals were disposed of accordingly, considering the evidence presented, the voluntary nature of statements, and the quantum of penalties imposed.
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