9911796707
TMI Blog2001 (5) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... addition to selling dry fruits at his shop at Bazargate Street, he also used to traffic in smuggled gold. He used to buy the gold from foreign nationals who contacted him, and sell it to Hanif, who was at Surat, but telephoned him every Wednesday and Sunday. Two Polish nationals approached him and offered foreign marked gold for sale in exchange for foreign currency. On the next occasion that Hanif telephoned, the appellant told him about the gold being available. Hanif came to Bombay, gave the appellant the currency and picked up the gold. The appellant was taking the currency to be given to the two Polish nationals whom he had arranged to meet at the lounge of Adarsh Hotel at Kalbadevi, when he was stopped by the officers and the currency ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r some other smuggled goods. He relied upon the decisions of the Tribunal in CC v. Om Prakash - 1993 (67) E.L.T. 966; Ramchandra v. C.C. - 1992 (60) E.L.T. 277 and Malar v. C.C.E. - 1988 (33) E.L.T. 444. 3. The departmental representative says that statements made by the appellant in his statement are not so improbable or unreasonable that they are unbelievable. It is not uncommon for a smuggler to conceal his identity from a person with whom he deals in order to protect himself. It was natural for Hanif to get in touch with the appellant rather than give the appellant his telephone number and other particulars. The appellant had never said that the Polish nationals were staying in Adarsh Hotel. He only said that he arranged to meet them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich was part of the proceedings for applying for bail. Even assuming that the appellant was fully aware of the contents in the retraction, it is so worded that is not worthy of credence. In his retraction, the appellant says that all the statements recorded by the officers of the DRI are not correct and not voluntary also. One statement of the appellant was recorded. The attempt by counsel to say that what was meant to say by all the statements is all the averment in the statement is ingenious and difficult to believe. The appellant further says in the retraction he denies he has knowledge of foreign currency with him. Nothing was found with him. Now, the panchanama clearly established the recovery of foreign currency from him. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for it. No doubt, as the Tribunal has held in Malar v. CCE - 1988 (33) E.L.T. 444, unsatisfactory explanations for currency are not by themselves sufficient to conclude that such currency is the sale proceeds of smuggled goods. That decision, however, was concerned with Indian currency. It would be valid to consider foreign currency on a different footing. A person resident in India may acquire Indian currency by any one of a number of means. Foreign currency, however, stands on a different footing. A person resident in India does not so routinely acquire foreign currency that its possession (especially, as in the case before us, of a very large sum) would not call for an explanation. It is not as if the appellant was engaged in some busin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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