1999 (5) TMI 562

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..... dent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellant herein is aggrieved by the imposition of penalty of Rs. 2 lakhs upon him by the Commissioner of Customs, Lucknow who has held that he was concerned in purchasing/selling and transporting of ball bearings and video cassettes of foreign origin valued at Rs. 22,72,500/- recovered from a tractor trolley on 28-2-1996 in Plibhit Dist .....

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..... handed over to Babu Khan at Babaganj Town of Bareilly District does not lead to the conclusion that it is the appellant herein who is Babu Khan named by Iqbal that the above statement of Iqbal was recorded by the Customs authorities when Iqbal was in police custody and, therefore, it is not admissible in evidence, that in his statement dated 12-3-1996 recorded under Section 108 of the Customs Act .....

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..... ties shows that the appellant herein was one of the three accused sitting on the tractor trolly in question, penalty on the appellant is justified. 4. We have carefully considered the above submissions. The statement of Iqbal that the smuggled goods were to be handed over to one Babu Khan is not admissible in evidence in terms of Section 27 of the Indian Evidence Act. Further, even this stat .....

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