9911796707
TMI Blog2001 (8) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,12,504/- under Section 111(d) of the Customs Act. He has also imposed penalty of Rs. 10,000/- on Vijaya Kumar and Rs. 20,000/- on the appellant. Appellant gave a statement on 21-3-91 which is recorded in Para 7 of OIO which is reproduced below : - 7. Shri Namdev, in his statement dated 21-3-91, inter alia deposed that he purchased the silver bar under seizure from Bombay through a broker; that he did no have any documents or accounts for the silver bar; that he knew Shri Vijayakumar of Karur; that he had purchased primary gold from the said Vijayakumar previously; that on 20-3-91, a phone call from Vijayakumar came; that Vijayakumar informed him about the purchase of the 5 gold biscuits at Kerala and told that he wanted to sell the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Additional Coll. of Customs, Calcutta v. Sitaram Aggarwala reported in 1999 (110) E.L.T. 185 (S.C.) wherein the Apex Court has laid down the preposition that merely because an accused was having currency and was to buy foreign gold biscuits that by itself will not prove the case of appellant being guilty of the offence. Ld. Counsel submits that this ratio clearly applies to the facts of the case although the said judgment was rendered under the previous provisions of Section 167(8) of Sea Customs Act, 1878 in correspondence to Section 112 of the Customs Act, 1962. He submits that same provision has been incorporated under the Section 112 of the Customs Act, 1962 and the ratio of the Constitutional Bench stands for application in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pose it has to be given an interpretation to cover all those who aid and abet in these nefarious activities whether they are principals or accessories who assist the smugglers or supplement their efforts. The use of the words concerned in in Section 167(8) shows that a person may be concerned in the importation of smuggled gold, without being a smuggler himself contravening any of the provisions of the Foreign Exchange Act. Therefore the High Court was right when it observed that if any one is interested or consciously takes any step whatever to promote the object illegally bringing bullion into the country, then even if no physical connection is established between him and the thing brought he will be guilty. 5. The words of sub-sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the importation of the gold and therefore his appeal was allowed while upholding the principles laid down by the High Court. I notice that in this case, there is clear connection of appellant s activity with the act of smuggling as he has implicated himself and in not resiling from his statement. He has clearly given the statement that he was to receive the gold biscuits when Vijayakumar was bringing and in the meanwhile, the department intercepted and arrested and taken the appellant before the Magistrate where also he did not resile from his statement. The gold was also seized from the person of Vijayakumar. Therefore, Vijayakumar s statement is corroborated that he was to sell the gold to the appellant. The ruling of the Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
