9911796707
TMI Blog1999 (12) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... he conclusion that they are nothing but sale proceeds of foreign marked gold smuggled from Nepal in contravention of Provisions of Section 11 of the Customs Act, 1962 and also under Section 111 and 121 of Customs Act, 1962. 3. Arguing for the appellant, Shri Bipin Garg, learned Advocate submitted that he is not concerned with the confiscation of the Indian currency amounting to Rs. 11,72,780/- but the imposition of penalty of Rs.10,00,000/- (ten lacs only) on the appellant Shri Chandra Kishore Gupta under Section 112 of the Customs Act, 1962. 4. He submitted that the penalty has been imposed on the ground that Indian currency of Rs. 11,72,780/-has been recovered from the three alleged persons namely Sh. Ram Prasad Sharma, Sh. Deepak Jos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons arrested by the Police are the same persons on whose statement relied upon in initiating the proceedings and passing an adjudication order. Apart from this he submitted that entire case based upon the statement of three persons. The statement of co-accused cannot be relied upon in the absence of corroborative evidence, relying upon the following decisions :- 1. 1964 AIR 1184 (SC) - Hari Charan Kurmi v. State of Bihar 2. 1996 (83) E.L.T. 175 (T) - Jaswinder Singh v. CC 3. 2000 (117) E.L.T. 56 (T) = 1999 (32) R.L.T. 428 (T) - K. Moideen v. CC 4. 1995 (79) E.L.T. 588 (T) - D. Uttam Chand v. CC 5. 1992 (60) E.L.T. 277 (T) - Ram Chandra v. CC 6. 1999 (108) E.L.T. 260 (T) - Mangilal Bherulal Wad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old . 6. Shri Bipin Garg, learned Advocate submitted that the statement dated 9-1-1998 referred to by the Commissioner (Appeals) in the impugned order was taken under threat and in view of this position this was rebutted by the party in the evening the very day. Furthermore, the Commissioner has not relied upon the statement dated 18-9-1997 obtained from the party when he was in jail since it was not in favour of the department. Copy of the statement dated 18-9-1997 was not even supplied to the party. 7. I have carefully considered the submissions made by both the sides and perused the records. On going through the submissions made by the appellant s Counsel with reference to the facts and circumstances I find that there is some infirmi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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