1999 (6) TMI 320

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..... gainst the order-in-appeal passed by the Commissioner of Customs (Appeals), New Delhi. 2. In this case a penalty of Rs. 50,000/- was imposed on the appellant under Sections 112 (a) and (b) of the Customs Act. 3. Brief facts of the case are that on 30-7-1995, an information was received by the Customs authorities and the C.B.I., in respect of smuggling of gold. On this information, one Shri Ash .....

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..... ronted with Shri Ashok Kohli. On this, Shri Ashok Kohli gave a statement under Sec. 108 of the Customs Act and admitted smuggling of the gold, in question, and he gave out detailed account of the method for procuring and clearing the gold from the aircraft. He submits that foreign currency was concealed in the toilet by Sh. M.L. Verma and on flight he took out the currency from the toilet and from .....

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..... e appellant. In the disclosure memo, Ashok Kohli only submitted that the appellant arranged the ticket and some money for the purchase of the gold. He submits that no statement under Sec. 108 was recorded by the Customs authorities of the appellant. He submits that statements recorded by the C.B.I, that too after registration of a case, is not a statement under Sec. 108 of the Customs Act. Therefo .....

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..... anything incriminating against the appellant. Thereafter, the C.B.I., took over the investigation and registered the case and during the interrogation by the C.B.I., Sh. Ashok Kohli made disclosure statement and named the appellant, to this effect, in the disclosure memo. In his statement before the C.B.I., Sh. Ashok Kohli made an averment that some money was arranged by the appellant for the purc .....

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..... esent case, no statement of the appellant was recorded under Sec. 108 of the Customs Act. The statements of Sh. Ashok Kohli and Shri M.L. Verma were recorded under Section 108 of the Customs Act by the Customs authorities and in these statements, nothing incriminating was stated against the appellant. Only evidence against the appellant is disclosure statement made by Sh. Ashok Kohli before the C. .....

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