9911796707
TMI Blog2005 (10) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... ed currency wit US $7493, DM 290, Nepali Taka 156, Pakistani Rs. 50, Bengladesh Taka 7000 and Bhutanese currency notes 10 in terms of section 63 of the Act. 3. A show-cause notice No. 225/86/SCN/AD, dated 8-5-1986 was issued to the appellant asking why adjudication proceeding should not be held against him for acquiring/purchase of foreign exchange to wit US $7493, DM 290, Nepali Taka 156, Pakistani Rs. 50, Bangladesh Taka 7000 and Bhutanese currency notes 10 from person not being authorised in foreign exchange without previous general or special permission of RBI at the rates other than prescribed by RBI. The following documents were relied on the said SCN : 1. Seizure memo dated 7-11-1985. 2. Statement dated 7-11-1985 of the appellant. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectorate of revenue Intelligence, Calcutta Zonal Unit when foreign currency to wit US $7493, DM 290, Nepali Taka 156, Pakistani Rs. 50, Bengladesh Taka 7000, and Bhutanese currency notes 10 were recovered from him. Statement of the appellant was recorded before the DRI officials in which the appellant stated that he was engaged in smuggling gold against dollars. The seized foreign currency was received by him from a Madrasi gentleman on the date of seizure i.e., 7-11-1985 against delivery of 5 pieces of gold bars. The appellant retracted his statement dated 7-11-1985 vide his letter dated 28-9-1989 i.e., after lapse of about four years. It further appears from the record that in spite of a number of opportunities given the appellant failed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court has observed in K.T.M.S. Mohd. v. Union of India [1992] 3SCC 178 as under : 34. We think it is not necessary to recapitulate and recite all the decisions on this legal aspect. But suffice to say that the core of all the decisions of this Court is to the effect that the voluntary nature of any statement made either before the customs authorities or the officers of Enforcement under the relevant provisions of the respective Act is a sine qua non to act on it for any purpose and if the statement appears to have been obtained by any inducement, threat, coercion or by any improper means that statement must be rejected brevi manu. At the same time, it is to be noted that merely because a statement is retracted, it cannot be recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n made voluntarily is therefore without any merits and is liable to be rejected. 10. As regards presumption under section 71(3) of the Act. I find that appellant has made no attempt to rebut presumptions under section 71(3). Section 71(3) of the Act as stood at the relevant time runs as under : If any person is found or is proved to have been in possession of any foreign exchange exceeding in value two hundred fifty rupees, the burden of proving that the foreign exchange came into his possession lawfully shall be on him. 11. It is evident from the record that the value of seized foreign currencies exceed much more than the prescribed statutory limit prevalent at the relevant time. 12. In the light of the above discussions there is no merit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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