9911796707
TMI Blog1995 (5) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... -9-1979 on prior information that the parcel contained contraband goods. After effecting seizure of the parcel, the authorities found the same to contain 158 semi-precious stones totally weighing 720 cts. and on a reasonable belief that the goods were of foreign origin the authorities effected seizure under a mahazar. The goods are valued at Rs. 16,325. The parcel also contained other items with which I am not concerned in the present appeal. Proceedings after due investigation were instituted against the appellant in connection with the seizure of the aforesaid semi-precious stones of foreign origin which eventually culminated in an order of adjudication at the hands of the Asstt. Collector of Central Excise Customs, Madurai, dated 4-5-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Tribunal and in the meanwhile, the appellant also filed a contempt application in the Madras High Court in WMP No. 28172 of 1994 and the High Court by its order dated 12-12-1994 directed the Govt. of India to transmit the papers to the concerned Tribunal within three weeks from the date of receipt of this order. Thereafter, records were received in the Tribunal and the appeal listed. 3. Sh. Jamal, the learned Counsel submitted that admittedly the goods under seizure were not notified either at the relevant time or at a later point of time and, therefore, Sec. 123 is not applicable. The Board having given a finding in favour of the appellant that onus is on the department to prove that the goods were of foreign origin should have i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dated 4-5-1980. There is no acceptable satisfactory explanation as to why the appellant did not retract the statement earlier if really the statement had been brought out under circumstances of threat and coercion. This conduct of the appellant is indeed relevant in the factual background of this case. It is also well settled that when a plea is urged that the statement was not voluntary and was under threat and coercion, it is for the appellant to prove or probabilise the same and in the present case, notwithstanding the fact that the appellant was given an opportunity to cross-examine the officer who recorded the statement, nothing has been elicited to probabilise the plea of alleged coercion or threat. In these circumstances, I hold th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her submitted that as the law stands today even precious metals like gold biscuits and foreign silver bars are permissible for import subject to certain conditions. 8. Taking into consideration the fact that the issue was started way back in 1979 and also taking into account the value and the nature of the goods and the chequered history the case has had and the ordeal the appellant has undergone in fighting out the case before many fora and also keeping in mind the fact that as the law stands today even precious metals like gold biscuits and foreign silver bars are permissible for import of course subject to certain conditions, I am of the view that absolute confiscation of the goods may not be called for. In this view of the matter, I m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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