9911796707
TMI Blog2001 (10) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of Section 112 of the Customs Act, 1962. 2. The brief facts of the case on record show that one Shri Khirod Mohan Sarkar was apprehended on 24-7-98 by the Army at Dharamtul, Assam with Indian currency of Rs. 4.00 lakhs (Rupees four lakhs). The said person at the time of interception, disclosed his identity as Kamal Sarkar and stated that the money in question was received by him from one Sadhan of Shantipara, Dibrugarh against 800 grms. of gold. The said person was handed over to the local police and was produced before the Judicial Magistrate. 3. During the investigations, it was revealed that the real name of Shri Kamal Sarkar was Shri Khirod Mohan Sarkar. He also stated that the eight gold bars were received by him from one Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s had deposed that the money was received from Sadhan and not from the appellant, Shri Shyamal Mazumdar. No attempt was made by the Revenue to prove that Shyamal and Sadhan were the same person. The appellant, Shri Shyamal Mazumdar had produced a copy of the confessional statement to establish that he was Shyamal Mazumdar. It was stated by his brother, Parimal Mazumdar, in his statement, that during the material period, the appellant, Shri Mazumdar was not at Dibrugarh. As such, the question of handing over of any money to Shri Khirod Mohan Sarkar, does not arise at all. The penalty was imposed on the basis of the sole statement of Shri Khirod Mohan Sarkar who himself gave his false identity before the Assam Police and Magistrate. Statement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Khirod Mohan Sarkar only, which is in the nature of a statement of the co-accused without any corroborating evidence. As such, the same is not sustainable. 9. As regards Shri Sankar Paul, the first appellant herein, it is seen that during the investigation period, the statements were recorded on 9-1-99 wherein he denied his acquaintance with Shri Khirod Mohan Sarkar or with any Mazumdar of Dibrugarh. He also denied having delivered any gold biscuits to Shri Khirod Mohan Sarkar. The residential premises were searched, but no contraband or incriminating documents were recovered. Inasmuch as the penalty upon him is based only on the statement of Shri Khirod Mohan Sarkar without any corroboration of independent source, the same is set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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