2008 (9) TMI 757

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..... Y.D. Banga, SDR, for the Respondent. [Order]. These are two stay applications against the order of Commissioner (Appeals) who has confirmed imposition of penalty of Rs. 2,00,000/- on both the applicants for aiding and abetting export of foreign currency. The penalty has been imposed on the basis of confessional statement given by the passenger from whom foreign currency equivalent to Rs. .....

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..... granting bail submitted by advocate though signed by the applicants asking the court that the statements have been retracted and should not be relied upon against the accused. No separate retraction letters addressed to custom authorities are available. No evidence has been produced to show the use of threat, force or pressure. Prima facie such confessional statements cannot be discarded merely b .....

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