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1995 (2) TMI 201

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..... This appeal is filed by the appellant against the Order passed by the Collector (Appeals) wherein he dismissed the appeal filed by the appellant against the Order of Adjudicating Authority, whereby he imposed a penalty of Rs. 2,500/- only. 2. The Learned Consultant Shri K. Chatterjee contended that the statement of appellant is not voluntary and that it was taken under duress. He also pointed .....

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..... ing goods are seized from possession of appellant and prayed for dismissal of appeal. 4. I have considered the submission. The statement of the appellant was recorded in the Customs House at 11.30 P.M. as could be seen from the summons. The appellant is a Public Prosecutor in the Railway Department. In order to disprove that the offending goods seized from his possession, he sought for cross-exa .....

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