2000 (8) TMI 327

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..... is appeal against the order-in-appeal whereby his car registration No. DNC-6031, was confiscated under Section 115 of the Customs Act and a personal penalty of Rs. one lakh was imposed under Section 112 of the Customs Act. 2. Ld. Counsel, appearing on behalf of the appellant submits that the case of the revenue is that the appellant in his car smuggled 49 kgs. of heroin. He submits that so calle .....

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..... s that in view of the Hon'ble Supreme Court decision in the case of Surjeet Singh Chhabra v. Union of India reported in 1997 (89) E.L.T. 646 (S.C.) =1996 (17) RLT 331 (S.C.), the admission made by a person in his statement under Section 108 of the Customs Act, is a sufficient evidence. He, therefore prays that the appeal be dismissed. 4. Heard both sides. 5. In this case, the allegation agains .....

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..... esent case, the facts are different. In the present case, the heroin, which was transported in the car was found to be DDT as per the report of Chemical Examiner. Therefore, the ratio of the decision of the Hon'ble Supreme Court, is not applicable in the present case. 6. In view of the above discussion, the impugned order is set aside and the appeal is allowed. - - TaxTMI - TMITax - Central .....

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