9911796707
TMI Blog1998 (9) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... en imposed upon the appellant under Section 112(b) of the Customs Act, 1962. 2. 8 Gold bars were seized from one Shri Dulal Debnath at a hotel in Calcutta on 24-10-1991. In his statement Shri Debnath stated that he has received these Gold bars from one Shri Dilip Paul (Alias Bijoy Paul) working in a medicine shop named Relief in Salt Lake, Calcutta. The appellant was apprehended from the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Kumar, ld. SDR for the Revenue. 4. It was argued on behalf of the appellant that there was no corroboration to the statement of the appellant from any independent source. The statement was retracted by the appellant as soon as he was out of jail. The gold in question was not recovered from him. Nothing has been found from his shop, where he was working or from his residence. In the circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion was not recovered from the possession of the appellant. He has been named by the person from whose possession the gold was recovered. The initial statement given by the appellant has been retracted immediately after his release from the jail. There is no independent evidence against the appellant showing his involvement in dealing with the goods seized from another person. In the circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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