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TMI Blog2014 (7) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... ny perversity in the findings of the authorities or whether the concurrent findings of fact are vitiated by any error of law apparent on the face of record. We do not find that the Tribunal or the authorities have proceeded contrary to law or have in any manner misdirected themselves. - appeals dismissed - decided against the appellants. - Customs Appeal No.29 of 2013, Customs Appeal No. 30 of 2013 - - - Dated:- 12-6-2014 - S. C. Dharmadhikari And B. P. Colabawalla,JJ. For the Appellants : Mr. Adwait M. Sethna a/w Mr. Jatin Sheth And Ms. Ruju Thakkeer ORDER P. C. These Appeals are filed by the Appellants before the Customs, Excise and Service Tax Appellate Tribunal West Zonal Bench at Mumbai. The Tribunal by an order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ree with Mr. Sethna that these Appeals raise a substantial question of law. The order passed by the adjudicating authority refer to the incriminating material and is not resting solely on the retracted statements as urged by Mr. Sethna. True it is that, the Appellants tendered written submissions and also case laws and pointed out as to how the confessions have been retracted, yet, what has been held by the adjudicating authority as also the appellate authority is that the issue relates to the recovery of foreign currency equivalent to ₹ 17,98,900/- from one Iqbal Yusuf Suleman while he was departing to Dubai on 5th February 2004. Iqbal Yusuf Suleman admitted to the recovery of above mentioned foreign currency and his failure to decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d they had no occasion to come in contact with the passengers. It is also argued that the D. R. I. were keeping surveillance on Shri Suleman. There is no direct evidence that Suleman handed over currency in question to the Appellants and subsequently the Appellants delivered the same to Suleman at the time of boarding the flight. 6. The Appellants, therefore, were well aware that this is not a case based only on voluntary statements and stated to be retracted later on. The contentions, as are raised before us were squarely raised and considered by the Tribunal. The Tribunal found that the present Appellants were in the Security Staff of the Oman Airways. They were, thus, obliged to prevent any illegal activities or anything being carried ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at regard, the burden is still on the authorities and they could not have merely relied on a retracted confession. The cases where retracted confession can be used as a piece of corroborative evidence and not as the only basis on which the conviction can be upheld particularly when the statements are retracted are, therefore, referred in extenso. 10. There is no quarrel with this legal principle but its application depends on the facts and circumstances of a particular case. What is to be considered in the case before us and as observed by us and held above, the penalty is not based only on these statements voluntarily made and retracted later. When there was more than one statement of Suleman and only one of which was retracted by the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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