1990 (6) TMI 173

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..... No. Custom/6/1981, dated 4-3-1983 passed by the Additional Collector of Central Excise, Nagpur. 2. Heard Shri U. C. Chatterjee, the learned Advocate for the appellant and Shri C. P. Arya, the learned SDR for the respondent. 3. On 25-11-1981 one Ranjankumar was apprehended along with the goods of foreign origin worth Rs. 83,620/- and on recording of his statement the said Ranjankumar stated th .....

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..... This presumption has not been supported by any direct or substantial evidence. Even the queries made from Bombay and the search of his house made at Patna too did not reveal any incriminating facts against Kuldipsingh for smuggling of the goods which were seized from the possession of Ranjankumar. But the fact remains undisputed that Kuldipsingh was the financier of the smuggled goods found in the .....

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..... Considering the submissions made and the observation made by the adjudicating authority to which my attention was drawn by the learned Advocate, it appears that the authority below has based his conclusion solely on the statement of Shri Ranjankumar, an accomplice. Statement of an accomplice can be admitted into evidence to base the conclusion provided the same is corroborated on the material part .....

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