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TMI Blog2002 (3) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... the car along with metal plate engraved thereon Government of India on duty . On interception, it was found that the said car did not belong to any Government Department. The same was found to be loaded with 200 thans of synthetic fabrics of Bangladeshi origin valued at Rs. 1.62 lakhs. The four appellants were found to be in the car. Shri Samir Sarkar claimed himself to be the driver-cum-owner of the car and the other three persons claimed the ownership of the fabrics in question. In their statements recorded before the Officers, they admitted the smuggled nature of the fabrics in question and deposed that the car was being used with red light and with Government of India sign under the instructions of one Shri T.K. Biswas, Superintendent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. I have heard Shri K. Chatterjee, ld. Consultant and Shri Ashoke Bhattacharyay, ld. Advocate appearing for the appellants and Shri A.K. Pandit, ld. JDR for the Revenue. 5. The appellants main contention is that the car was fitted with red light and with Government of India on duty plate under the instructions of Shri T.K. Biswas who has been let off by the Commissioner (Appeals) vide a separate order. They submit that the Revenue has relied upon the statement given by the four appellants, when they were in the custody of the Revenue and as such the said statement should not be considered as voluntary and true statement. It has also been contended that mere appearance of the foreign marking on the fabric is not indicative of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. Rather, I find that they have reiterated that the facts recorded in their earlier statements were true. I find that their retraction was submitted to the Deptt. only on 28-2-94 vide the Advocate s letter enclosing copies of their retraction dated 23-2-94 addressed to Chief Metropolitan Magistrate, Calcutta. I thus observe that this retraction came almost after three weeks of the original statement. It is well settled question of law that belated retraction is only an after-thought resorted to by the persons concerned in a desparate bid to extricate themselves from the clutches of law. I fully agree with the above observations of the ld. adjudicating authority. The appellants in their statements have given the details, which could be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eport from the textile expert. The appellants efforts to transport the goods in a vehicle using un-authorised red light and Government of India name plate coupled with their statement and the actual presence of the foreign origin goods in the said car is indicative of their clandestine activities. They have not been able to explain as to why the car with red light and Government of India name plate was being used by them when they were not authorised to do so. All these facts when considered cumulatively lead to only one inevitable conclusion that the synthetic fabric in the car was of contraband nature. The same has been rightly confiscated by the authorities below and the penalties have been rightly imposed upon the various persons. I al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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