1993 (10) TMI 100

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..... ceived back undelivered from the postal authorities with the remarks "addressee left without leaving address". It is also found that when the revision application was under scrutiny in the CEGAT the applicant did not respond to their request for supply of certain documents. In the circumstances and particularly as no important question of law or facts is involved Government proceed to decide the r .....

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..... in his statement dated 26-7-1976 had clearly admitted his involvement in the seized goods and had also described the modus operandi of the smuggling in detail, and had not brought out anything to indicate as to why the statement should not be considered as true and voluntary. 4. The main plea of the applicant in revision is that the Additional Collector of Customs reached the conclusion based on .....

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..... conviction. 5. It is trite law that the degree of proof in criminal proceedings is of establishing facts beyond reasonable doubt. As against that in departmental proceedings it is merely preponderance of probability that is the criteria [1986 (26) E.L.T. 159 (Tri.)]. Therefore, when a person is convicted under Customs Act in a Court for smuggling it is clear that the evidence of his being concer .....

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