9911796707
TMI Blog2014 (8) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... Sharma, prop. of M/s. Dhancholia & Sons, Chandni Chowk, New Delhi, is not legal and proper. Similarly, reliance on the initial statement, which stand retracted at the time of bail application and duly substituted by following statement is also, not in accordance with law. The said statement is not confessional in the strict sense, in as much as, the same nowhere admits the smuggling of the gold by the appellant himself and is based upon hear-say evidence. Further, there is admittedly no corroboration to the said retracted statement and no evidence indicating and establishing the smuggled natural of the gold - no merits in the Revenue’s case for confiscating of the gold or for imposition of penalties - Decided in favour of assessee. - Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id gold and he was interrogated and in his statement, it is alleged that he has stated that he had purchased the said gold pieces through a broker of Urdu Bazar, Gorakhpur for selling, the same at Balaharganj and as per the instructions of the broker, they erased the marking by hammering and Sanjay Soni, his nephew. It is further alleged that Sanjay Soni in his statement stated that he has no concern with the purchase of the said gold biscuits. The gold was seized on the reasonable belief that the same has been imported into India from Nepal in contravention of notification No. 9/96 dated 22.1.1996, issued under Section 11 of the Act and as such, the same is liable to be confiscated under Section 111 (d) and 121 of the Act (ibid) and as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter, ignored the contentions of the appellant and confiscated absolutely the 9 pieces of gold under Section 120 and 111 (d) of the Act and imposed the penalty of ₹ 15,000/- under Section 112. Maruti Van UP-53D-2052 was also confiscated under Section 115 (2) of the Act and option was redeem the same was given on payment of fine of ₹ 15,000/-. Against the order of respondent no. 2, bearing No. 220 (181)/99 JC-GKP/99 dated 4.11.1999, the appeal was filed before the respondent No. 2. The appeal was adjudicated by respondent No. 2, and the findings given by respondent No.3 were upheld by the respondent No.2. 3. Against the order of the Tribunal, the appellant filed an appeal before the Hon ble High Court. After appreciating the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ietor of M/s. Dhancholia Sons, Chandani Chowk, Delhi. The custom authorities and the Tribunal instead of relying upon any evidence of smuggling the gold, or any corroborative evidence, tried to match the first statement recorded under Section 108, with the subsequent statement recorded under Section 108, after notice was issued to the appellants, and relied upon the retracted statement, by finding out discrepancies in the statement. 23. In our opinion the discrepancies pointed out in the subsequent statement of the appellants and the evidence led by them under Section 108, to discharge the burden of proof by itself were not sufficient, to discard the explanation, and then to rely upon the earlier statement, treating it to be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ada Narain Sharma, prop. of M/s. Dhancholia Sons, Chandni Chowk, New Delhi, is not legal and proper. Similarly, reliance on the initial statement, which stand retracted at the time of bail application and duly substituted by following statement is also, not in accordance with law. The said statement is not confessional in the strict sense, in as much as, the same nowhere admits the smuggling of the gold by the appellant himself and is based upon hear-say evidence. Further, there is admittedly no corroboration to the said retracted statement and no evidence indicating and establishing the smuggled natural of the gold. 5. In view of the foregoing, I find no merits in the Revenue s case for confiscating of the gold or for imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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