9911796707
TMI Blog2008 (4) TMI 622X X X X Extracts X X X X X X X X Extracts X X X X ..... lator, currencies all believed to be of foreign origin and, primary gold, Indian currencies, a scooter of Indian origin and receptacles of valuables were seized for action under the Customs Act, 1962 (the Act) and the Gold Control Act, 1968 (GCA). The premises searched included the residence of Shri M.K.S. Abubacker and his associates gathered to be involved in smuggling and trading in contraband. Diamonds seized from the premises of Shri M.K.S. Abubacker were valued at Rs. 23,04,290/-, Indian currencies were of value Rs. 11,54,250/-, primary gold was estimated to be of value Rs. 8220/-, semiprecious stones of value Rs. 162/-, and various foreign currencies of value less than US $ 50. From Shri G. Subramanian, an amount of Rs. 2,27,576/-, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itial statements, diamonds were smuggled goods. The Indian currencies were found to be sale proceeds of smuggled goods and liable for confiscation under Section 121 of the Act. Seized goods of foreign origin other than currencies, scooter TV were found liable for confiscation under Section 111(d) read with Section 3(2) of the Import Export (Control) Act 1947 and/or 111 (m)/or 111(p)/or 111(o) of the Act. The scooter and TV were confiscated under Section 119 of the Act finding them to have been used for conveying contraband. The primary gold was confiscated under Section 71 of GCA. A fine of Rs. 10000/- was ordered to be paid towards value of the scooter which had already been released. Indian currency of Rs. 16,100/- had already been re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffect as instructed by his superior. Though the court disbelieved the evidence produced to establish that Shri Mustafa had received the diamonds of Indian origin from merchants of Mumbai and handed them over to Shri Abubacker, it allowed benefit of doubt as regards its origin. In view of the court s decision acquitting him we hold that Shri Kasim Mustafa did not abet smuggling of diamonds. The appeal filed by Shri. Kasim Mustafa is allowed. 3.1 As regards the other appellants the same grounds as advanced before the Commissioner and later before the ACMM s court are reiterated. Additionally it is submitted that the Commissioner had ignored evidence of 26 witnesses examined before him. Order had been passed without application of mind. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion against the officials were raised only subsequently. Therefore obviously it was only an afterthought. So no weightage could be given to the argument of the counsel for the defence on this aspect. 4.1 In paragraph 57 the court concluded that it was of the opinion that the statement given by the accused u/s 108 of the Customs Act is voluntary one and it was proved by prosecution beyond any reasonable doubt and it can form basis for conviction as far as A2, A3, A4 and A6 are concerned . The Magistrate convicted accused No. A2 to A4 and A6 which include the persons who have filed the appeals. 4.2 We find that the offence charged against the appellants in both the adjudication and prosecution proceedings are same. Both the cases are b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
