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1996 (12) TMI 163

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..... e Respondent. [Order per : T.P. Nambiar, Mamber (J)]. For the reasons stated in the application the appeal is restored to file. 2. Only appeal No. C/587/91 is listed for hearing. Appeal No. C/585/91 is also taken up for disposal with the consent of both the sides in view of the fact that both these appeals arise out of a common order. 3. In terms of the impugned order the currency of .....

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..... ned he stated that the statement given by him is also extracted under threat and the same also cannot be relied upon. He therefore stated that the impugned order may be set aside. 5. The learned SDR Shri Victor Thyagaraj drew my attention to Para 43 of the order and reiterated the reasonings therein. He relied on the decision of the Tribunal reported in 1985 (22) E.L.T. 900 in the case of Abdul .....

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..... statement cannot be relied upon. He also relied on the decisions of the Tribunal. The learned SDR relied on the above cited decisions as well as the reasonings. It is now seen that the decision of the Tribunal reported in 1992 (60) E.L.T. 277 was rendered in the context that the statement was not voluntary. Therefore the first question is whether the statement is voluntary or not. It is now seen t .....

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..... e are no physical injuries on his person. But he did not consent for the same. Therefore this plea cannot be accepted. There are no other circumstances to show that the statement was not voluntary. Once if that statement is held as voluntary, then as held by the Tribunal in its decision reported in 1988 (35) E.L.T. 519, the same itself is sufficient for confiscation of the currency and in this vie .....

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