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TMI Blog2000 (10) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... ted with an option to redeem the same on payment of redemption fine of Rs. 50,000/- each. Apart from this penalty of Rs. 50,000/- has been imposed on one Shri Nathuni Pd. Jaiswal, the owner of the truck. 2.Briefly stated the facts of the case are as follows :- 2.2On 1-12-1990 the officers of customs and central excise, Headquarters' (Prev.) Unit, Shillong conducted a search of the residential-cum-business premises of one M/s. Rara Bros. situated at Shew Market, Fancy Bazar, Guwahati. Shri Mahabir Pd. Jain, who is proprietor of M/s. Rara Bros. was not present at the time of search, but his son Shri Narendra Kr. Jain was available. Two other persons named Shri Tarachand Jain and Shri Bajranglal Panwar were also present at the time of search at the said premises, which resulted in recovery of 1795 pieces of silver bars and 7500 pieces of silver coins totally valued at Rs. 32,52,432/-. As per the Revenue, Shri Tarachand Jain initially gave false identity as Shri Ramkumar Sharma but was subsequently identified as Tarachand Jain. He also admitted and claimed ownership of 778 pieces of silver bars and 3300 pieces of silver coins. The other person Shri Bajranglal Panwar present during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tractions would be considered by us at the appropriate place. 2.7Investigations were further conducted during the post-seizure period. Samples were drawn, silver were sent for assaying at Alipore Mint. Statements of the cleaners of the truck and the driver were also recorded. 2.8Based upon the above facts show cause notices were issued to the various persons. During adjudication number of pleas were raised on behalf of the appellants and joint inspection of the goods were also held before the adjudicating authority. The said show cause notice culminated into the impugned order of the Commissioner holding, as detailed in paragraph 1 of the present order." 3.Shri F.M. Razzack, ld. Adv. appeared on behalf of the appellants and argued in extenso. 4.Shri P.K. Dutta appeared on behalf of the Revenue. 5.Shri Razzack argued that the entire case of the Revenue is based upon the statements of the various persons recorded by the customs officers on 1-12-1990, 2-12-1990 and 3-12-1990. He assails the correctness and voluntary character of the said statements by submitting that after the seizure of the goods on 1-12-1990, the three appellants, viz., Shri Tarachand Jain, Shri Bajranglal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersons filed their detail retractions in the form of affidavit/declarations. In this factual background argues the ld. adv. that the statements recorded by the officers by use of pressure cannot be held to be voluntary statement and admissible piece of evidence. Countering the above arguments Shri Dutta appearing for the Revenue draws our attention to the order passed by Chief Judicial Magistrate on 4-12-1990 when the appellants were remanded to judicial custody till 19-12-1990. He submits that subsequently ld. CJM directed the accused persons to be examined by the jail doctor after seeing the doctor's certificate regarding their illness. As such he submits it was because of the fact that the appellant fell ill that the arrangements were directed to be made for their stay at the J.M. Hospital. 7.After appreciating the submissions made by both the sides on this count and after seeing the medical certificates we do not find that the report given by the jail doctor is to the effect that the appellants have been tortured or beaten by any other person. As such no merits are found in the above plea of the appellants. 8.It has also been argued on behalf of the appellant that in suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stances of the each case. During the course of adjudication the appellants had made out a case that the statements were written afterwards and they were made to sign on the blank papers. We find the adjudicating authority has discussed the above point in detail and there is no reason to take a different view. The statements given by all these persons stand duly corroborated by the drivers of the jeeps, Shri Ranjeet Singh and Shri Harpreet Singh and the truck owner as also the driver of the truck. The jeeps in question have been found to have secret cavities thus nullifying the stand of the appellant that the silver pieces in question have not been brought from Burma. 11.We also see that the adjudicating authority has referred to the Burmese inscriptions on the wrapping papers in which the silver in question was wrapped. The appellants have strongly contended that there are no foreign markings on the silver itself. However, the fact that the paper in which the silver was wrapped was having Burmese inscriptions, when evalued along with the other evidences on record definitely till the weight of the evidence in favour of the Revenue, though by itself it may not be a strong evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the sale or purchase of the said coins as evident from letter issued by the Reserve Bank of India, Calcutta, confiscation of the same was not justified. 14.We observe that the said silver coins in question were seized along with 1795 silver pieces on 1-12-1990 at the shop of M/s Rara Bros. As such the evidences as would be applicable in respect of the silver pieces, are sqarely applicable in respect of the silver coins in question. The confessional statement of Shri Tarachand Jain and Shri Bajranglal Panwar were in respect of the total seizure made at the business premises of M/s. Rara Bros., which were in respect of silver pieces and included silver coin also. As such we find that the adjudicating authority has rightly held that the burden in respect of coins stood got shifted to the noticees which they have failed to discharge. 15.It is well settled principle of law that the Revenue is not required to prove its case by mathematical calculation and it is only preponderence of probabilities which is to be kept in mind while deciding a case. In the instant case we find a lot of evidence on record to substantiate the department's findings that the silver pieces and the silver c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be decided is whether the coins have been smuggled by the appellants from a foreign country or not. We have already discussed the evidentiary value of the statements of various persons in the preceding paragraphs. The adjudicating authority has strongly relied upon the confessional statements of Shri Narendra Kr. Jain along with the other evidences. The said statements have been held by us as admissible piece of evidence. As such the weight of the evidence tilts in favour of the Revenue. 18.It has also been argued by Shri F. Razzack, ld. Adv. by referring to the RBI's letter that RBI has authorised in dealing in obsolete coins. However, we feel that such authorisation by the RBI does not give licence to any person to smuggle the same from a foreign country. 19.It has also been argued by the ld. counsel that some of the coins are Burmese coins which were minted in India and the other coins are British India coins which are of Indian origin. However, the above factor does not help the appellants in view of the over-whelming evidence against them reflecting upon the smuggled character of the coins from Burma. The adjudicating authority has referred to the fact that with the separa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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