1993 (4) TMI 132

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..... er per : Jyoti Balasundaram, Member (J)]. All the above six appeals by the Revenue arise out of the order dated 29-11-1990 of the Collector (Appeals) Customs and Central Excise, Chandigarh, and are hence heard together and disposed of by this common order. 2. The brief facts of the case are that on 26-12-1984 one Shri Shashi Bhushan was apprehended at Central Bus Stand, Amritsar and on a s .....

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..... sclosed that he had earlier acted as carrier in the transactions of delivering of gold biscuits from Jaspal Singh to Om Prakash in return for money delivered by Om Prakash through him to Jaspal Singh. During further investigations nothing incriminating was recovered from the search of the residential premises of Jaspal Singh, Om Prakash or Shashi Bhushan. Show cause notice was issued and the adjud .....

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..... ral Bus Stand at Amritsar. There is no other independent evidence available with the Department to corroborate the statement of Shashi Bhushan which we find was immediately telegraphically retracted by him and subsequently retracted in the reply dated 5-8-1985 to the show cause notice. The search conducted at the residence of Shri Jaspal Singh resulted in no recovery and nothing incriminating was .....

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