9911796707
TMI Blog1998 (1) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : K.S. Venkataramani, Member (T)]. The brief facts relating to the appeal are that customs officers on 23-3-1986 found one truck MMK-931 parked in a bylane in Jogeshwari, Bombay. They apprehended two persons sitting in the cabin and found that the truck was loaded with packages containing textiles and Shri Tarsem Singh was driver and Shri Sukha Singh was its cleaner. On a sear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they came to the place near the Bassein Creek where the packets containing textiles were loaded in to the truck. He further stated that when the goods were being loaded into the truck he came to know that they were smuggled goods. In his further statement on 23-4-1986 he stated that the Appellant accompanied them in another truck driven by its owner and Mr. Bir Singh and Mr. Arjun Singh was its c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould not give any clue regarding his whereabouts. The proceedings were initiated against the Appellant and others by issue of show cause notice dated 12-9-1986 and considering the defence reply the Additional Commissioner of Customs (Preventive), Mumbai passed the impugned order confiscating absolutely the textile packages under Section 111(d) of the Customs Act. The trucks used in transport was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruck from which the smuggled goods have been seized has given a statement implicating the Appellant and that the truck has been taken on payment by the Appellant for use in transport of smuggled goods. The ld. DR also relied upon the Gujarat High Court judgment in the case of Jasmat Parshottam Ganesh v. State of Gujarat - 1995 (76) E.L.T. 548 which laid down that the statement given under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment obtained under Section 108 of the Customs Act, of another person involved in the offence is a substantial evidence which can be relied upon. The decision in the related prosecution case is different in nature and in the rigours of the rules of evidence to be applied as compared with the Departmental adjudication with which we are concerned. Therefore we are inclined to uphold the order of pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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