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TMI Blog2002 (8) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... man Lal along with Sunil Gulati was questioned by the Custom authorities and on search of their brief-case foreign currency of different countries valued of Rs. 41,22,050/- was recovered. The statement of Sunil Gulati was recorded under Section 108 of Customs Act and in his statement Sunil Gulati admitted the recovery of the foreign currency from the brief-case and stated that the brief-case will be sent to Calcutta through his Father-in-Law Chaman Lal. He also admitted that foreign currency is the sale proceed of the smuggled gold, given to him by Joginder Pal Singh. Keys of car was also recovered from his possession which was found parked in the parking of Railway Station and Sunil Gulati in his statement said that this car is also used f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement in record is of Sunil Gulati who retracted at the first opportunity and that to without any independent corroboration. Therefore, the impugned order is not sustainable. 7. The contention of the Revenue is that Sunil Gulati in his statement gave the detailed description of the event in respect of the smuggling of gold by Joginder Pal Singh and handing over the seized currency to Sunil Gulati with the direction to handover the same to one Gupal Dass at Calcutta. The Revenue relied upon the decision of Hon ble Supreme Court in the case of Naresh J. Sukhawani v. Union of India reported in 1996 (83) E.L.T. 258 (S.C.) to submit that the statement under Section 108 can be used as substantive piece of evidence which can be relied upon f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceed of smuggled gold the customs authority has to be proved and there must be a sale, there must be smuggled gold, the sale must by a person having knowledge of smuggled origin, the seller and purchaser and the quantity of gold is to be established by the authorities. In this case there is only a vague statement that seized currency is a sale proceed of smuggled gold. There was nothing on record to show that what quantity of smuggled gold was sold to any buyer and how the seized foreign currency is a sale proceed of gold sold in India. The ratio of decision of Hon ble Supreme Court in the case of Naresh J. Sukhawani v. Union of India (Supra) is not applicable on the facts of the present case as Shri Sunil Gulati retracted his statement. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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