9911796707
TMI Blog2003 (3) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant, Shri Rajesh Kumar Singhal, which was being used for transportation of the said gold biscuits. In addition, personal penalty of Rs. 60,000/- has been imposed upon Shri Radheshyam Singhal. 2. I have heard Shri K.P. Dey, ld. Advocate, for the appellants and Shri T.K. Kar, ld. SDR, for the Revenue. 3. As per the facts on record, the officers of D.P.U., unit of Naxalbari Customs, kept watch on the movement of one Maruti Car bearing No. SK 02/4080. A chase was given to the said car but due to drizzling, the same was lost sight. Subsequently, on 25-1-97, the said car was found to be parked near Hotel Saluza in Siliguri. At about 5.50 a.m., when the car was leaving the said Hotel, the officers who were keeping a vigil on the said car, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, nothing was recovered from the said premises. 5. The other appellant, Shri R.K. Singhal claimed the ownership of the Maruti Car after a period of about three months. 6. Based upon the above facts, show cause notices were issued to the appellants proposing confiscation of the gold biscuits as also Maruti Car and imposition of personal penalty upon them. The said show cause notice culminated into the impugned order passed by the original adjudicating authority ordering for absolute confiscation of the seized gold as also Maruti Car and imposition of personal penalty of Rs. 60,000/- on Shri Radheshyam Agarwal. Appeal against the said order did not succeed before the Commissioner (Appeals). Hence the present appeal. 7. Shri Radhe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only be in the knowledge of the person who is associated with them. As such, the authorities findings that such subsequent belated retraction was nothing but concocted one under a legal advice has force. It is also seen that during all this period, the appellant was in jail custody and was also produced before the Magistrate at the time of bail application. No grievance of the fact that his statement was taken under duress was made before the Judicial Magistrate. As such I am of the view that the findings of the authorities below that the retraction after a period of one month cannot be accepted a genuine retraction so as to take the statement out of the category of legal evidences are correct. The gold biscuits having admittedly been recov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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