9911796707
TMI Blog2003 (12) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... wo cars, as detailed therein. The facts out of which the present appeal arises may briefly be summed up as under : 2. On 4-9-97, the appellant was intercepted in the area Pitampuras while going in a Maruti Esteem VX car bearing registration No. DL-6CA-1614 by the DRI officers at about 0830 hrs. On enquiry, he disclosed his parentage, address and after initially denying, later on, on persistent questioning, admitted that he was carrying in the car Indian and foreign currency which was the sale proceeds of the smuggled gold biscuits. His statement was allegedly recorded at the spot. But the search of his car was not taken there. He was brought in that car to the DRI Office and there the panchnama regarding the recovery of 48,000 pound sterl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Counsel for Puran Singh also appeared and was allowed cross-examination of the appellant on request. The appellant in the reply denied the allegations and maintained false implication. He also alleged that his alleged confessional statement was obtained under coercion and that he retracted the same through telegram followed by a detailed letter to ACMM on 17-9-97. He claimed the one gold biscuit recovered from the car parked at his residence by alleging that the same belonged to his wife and also claimed Indian currency seized from his residence, but denied his concern with the foreign currency allegedly impounded from his Esteem car searched at the DRI Office. 3. The adjudicating authority on completion of the adjudication proceedings, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned JDR has reiterated the correctness of the impugned order. 7. We have heard both the sides. We find from the record that the appellant was allegedly apprehended on 4-9-97 in the area Pitampura and his alleged confessional statement was recorded there. But strangely enough no panchnama regarding the recovery of the Indian and foreign currency from his Maruti Esteem car which he was driving at that time, was prepared there. Rather his car was brought to the DRI office and there the alleged recovery of Indian and foreign currency detailed above, had been shown in the panchnama in the presence of two witnesses namely Laluddin and Ahmed who both even have not come forward to face the cross-examination during the adjudication proceedings. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd to be a suitable place for preparing the panchnama regarding the search of the car of the appellant when his statement was allegedly recorded there. This circumstance coupled with the above detailed facts, goes a long way to throw thick cloud of doubt on the case of the Department. 9. Apart from this, there is no evidence excepting the bald retracted alleged confessional statement of the appellant that the Indian currency recovered from his Esteem car was the sale proceeds of 139 smuggled gold biscuits given to him by Puran Singh for sale to one Raja. According to the Department the appellant in his alleged confessional statement, had admitted that 139 gold biscuits were given to him by Puran Singh on 3-9-97, for delivery to Raja and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 112(b) of the Customs Act. He retracted the confessional statement firstly through telegram dated 10-9-97 followed by a detailed application dated 17-9-97 before the ACMM by alleging that the same had been procured under duress and coercion from him. Even otherwise there is also no evidence on the record to corroborate his statement as observed above. Neither Puran Singh on whose behest he allegedly sold 139 biscuits to Raja had been examined, nor Raja to whom the gold biscuits were sold, had been questioned in that regard. There is no other evidence to corroborate these facts. The appellant had denied recovery of the foreign currency from his car and no evidence has been collected to prove that it was actually recovered from his c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the goods were of smuggled origin; (iv) seller and the purchaser and the quantity of the gold must be established by the Customs authorities. None of these conditions in the instant case in the face of the evidence and circumstances detailed above, stands satisfied for holding that the Indian currency recovered from the Esteem car of the appellant as well as from his house along with one gold biscuit which was kept in a red pouch lying under the driver s seat of Maruti Car parked at the residence, were the sale proceeds of the smuggled gold and that the gold biscuit recovered was also smuggled one. Moreover, regarding recovery of Indian currency of Rs. 90,000/- from the residence of the appellant, his father-in-law, Babu Ram Mahajan h ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
