9911796707
TMI Blog2002 (5) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... very of six pieces of gold bars having foreign inscription. The said gold bars were wrapped with adhesive tapes and were kept concealed inside the shoes of the appellant underneath his feet. The appellant was further interrogated and in the same night, he admitted having six more pieces of gold bars in his rectum. Subsequently, he ejected the same from his rectum. The said gold bars appeared to be of foreign origin having foreign inscription on them. Inasmuch as the appellant could not produce any legal documents showing acquisition and possession of the gold in question, the same were seized by the Officers under the provisions of Customs Act, 1962 and Gold (Control) Act, 1968. Shri Verma in his statement made on 26-4-90, admitted recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals). Hence the present appeal. 3. I have heard Shri S.K. Roy, learned Advocate for the appellant and Shri T.K. Kar, learned SDR for the Revenue. 4. It is the contention of the appellant that the entire case of the Revenue is based upon the statement of the appellant. The contention of Shri Roy, learned Advocate for the appellant is that the said statement was recorded in the late night and as such, the same cannot be held to be a voluntary and true statement. For the above proposition, learned Advocate has relied upon the earlier orders of the Tribunal in the case of A.N. Bhat v. Collector of Customs reported in 1991 (55) E.L.T. 580 (Tribunal). It has also been submitted by him that the statement was retracted by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry and not to be relied upon. 7. I have gone through the said judgment. I find that the facts in the said decision, were entirely different and it was in the context of that particular factual position, prevailing in the case that the Tribunal made the above observation as regards the imposition of penalty upon the Customs House Clearing Agent. The appellant in that case, had given initially an exculpatory statement and thereafter, also in two or three statements, he had denied his involvement in the misdeclaration of the export cargo. It is only in the subsequent statement when he was summoned by the Officer and was kept in the Customs House he gave an inculpatory statement. For the purposes of interrogation, the Court observed that such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s correct and true. It has been correctly recorded as stated by me. It has also been explained to me in Hindi. It has been recorded by the Officer on my request as I am not fluent in writing English ... I have given the statement voluntarily without any force or threat. The above is my true statement . The adjudicating authority has observed that if the statement was recorded by using force and coercion to the appellant, he would not have written the above in his own hand-writing and would not have been in a physical state to do so. The details given in the statement as regards the modus operandi of dealing with the smuggled gold, could only be in the knowledge of the appellant and would not have been a part of the statement by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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