TMI Blog1983 (3) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Shri I.J. Rao]. - This matter originally was a revision petition which has been transferred to the Appellate Tribunal and is taken up as an appeal for consideration. 2. On behalf of the Appellant, the learned Counsel reiterated the points raised in the appeal and stressed that there is no evidence against the Appellant beyond the statement of Shri Gurbachan Singh, in which he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... party involved in this matter. 3. The Departmental Representative submitted that retraction of Shri Gurbachan Singh s statement took place more than 1 year and 4 months after his initial deposition. He also pointed out that in the course of cross-examination the witnesses reiterated that at the time of initial seizure Gurbachan Singh insisted that the watches belonged to the Appellant. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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