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TMI Blog2013 (9) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... y other evidence in the form of statements – Decided against assesse. Penalty – Held that:- The involvement of the assesse in the landing of silver and arranging for transport were proved and penalty on him was warranted – but as the penalty upon the co- noticees were penalty was reduced thus reduced for the present assesse also. - Appeal No. C/238/1994 - Final Order No. 342/2012 - Dated:- 7-5-2012 - Shri P. G. Chacko and Shri M. Veeraiyan, JJ. For the Appellant: Mr. S. Mahesh, Adv For the Respondent: Mr. Ravi Chandran, A.R. JUDGEMENT This is an appeal against the order of the Commissioner No. S.14/46/93 Pr. Cus./P.R.13/94 Pr. Cus dated 30/3/1994. 2. Heard both sides. 3. The relevant facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eturned to Ernakulam in another car. d) The Maruthi Vehicle KRN 1904 in which Shri Majeed travelled was found abandoned from which certain documents were recovered. e) Shri K.P. Abdul Majeed appeared before the Assistant Director DRI on 31/10/1992 and gave his statement. The gist of the statement is as follows: In early September 1992, one of his friends Shri Abdulla Haji of Muttumthala, Kanhangad came to his house and sought his help in landing of contraband silver in Kerala coast for which he agreed; that Haji told him about 5 crores worth of silver are to be landed for which he will be given Rs. 1 lakh if he helped; that accordingly he and Haji went to Bombay in early September and met a person whom Haji told is the leader; that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Ismail went in a White Maruti Car bearing Regn. No. KRN 1904 towards Ernakulam looking for the carriers and on not seeing the same they came back; that Ismail told him on the way that the goods as planned reached Aroor and were loaded in the vehicle but due to some suspicion have not started for the destination; that on the way noticing a car following their car, they sped away, then went towards the Aroor side and on seeing them being chased they sped towards Fort Cochin side and abandoned the Maruti Car at Palluruthy and went to Hotel Abad Plaza where he saw Abdulla Haji coming out disturbed; that he knew that the silver and the vehicles were seized and immediately himself and Ismail went to Calicut and later went underground to Madra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above said silver smuggling. I am herewith informing you that I was not involved directly or indirectly in the above said smuggling. The statement recorded from me was not given out of my free will but was written under duress and threat. I deny the charge levelled against me. As such, I request that considering the above facts further action may be taken. h) Commissioner on the basis of show-cause notice issued to several persons including Shri K.P. Abdul Majeed confiscated the silver absolutely. He also confiscated the vehicles used for transporting the smuggled silver and also Vessel Simla and two country crafts absolutely. He imposed penalties on various persons and in particular a penalty of Rs 20,00,000/- on Shri K.P. Abdul Majeed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tionist. 6. We have carefully considered the submissions from both sides and perused the relevant records. Huge quantity of smuggled silver bricks of foreign origin stands confiscated by the impugned order along with vehicles, vessel and country crafts used for smuggling/transport of such smuggled goods. In the present proceedings, the issue to be considered is whether the appellant is involved in the smuggling activities relating to above confiscated silver. His name was initially mentioned by Shri K.P. Rajesh in his statement dated 14/10/92. The appellant himself made detailed confession about his role in the entire activities relating to smuggling. He named Shri Abdul Haji as having sought his help in landing of contraband silver in Ke ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alled retraction letter dated 2/11/92 addressed to the Collector Central Excise Cochin, we find that the seizure, follow-up investigation was being done by the officials of DRI. The appellant gave confessional statement under Section 108 before the Assistant Director, DRI Calicut. A retraction has to be necessarily addressed to the officer to whom the statement was given. The letter addressed to the Collector of Central Excise has to be treated only as a representation or a complaint and not a valid retraction. 7.3. Even otherwise, the letter dated 2/11/92 does not contain any retraction of relevant facts mentioned in his statement given on 31/10/92 like his going to Bombay for meeting the leader of the gang, planning the entire operation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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