TMI Blog2018 (9) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... atory and the retracted statement is discounted, the corroborative evidence in the form of the letter dated 20th August 2007 from the travel agent cannot be discounted. It is clearly mentioned therein that the appellant is a regular customer who used to book tickets on phone and used to send Mohamed Sohail to collect the tickets. There are no flaws in the finding of the original authority that a conclusion can be derived from the contents of a statement, retracted though, in conjunction with material evidence of purchase of the tickets that were utilized by others whose complicity in the smuggling has not been controverted - appeal dismissed. - Appeal No. C/168/2012 - Order No. A/87271 / 2018 - Dated:- 6-9-2018 - Hon ble Shri C J Mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to him, retracted statements are precluded from validating action against a noticee unless corroborated by other evidence. Furthermore, he questioned the sanctity of a letter from Saz International Tours and Travels, purportedly implicating the appellant when it was not a statement as envisaged in section 108 of Customs Act, 1962. 4. According to Learned Counsel, the manner in which the appellant had been implicated sowed doubt about the conclusion as the initial response of the only passenger who had elaborated upon the instigation by two other persons, and whom the investigators were unable to proceed, had not implicated the appellant. It is, therefore, contended by him that the statement of Jitendra Sharma, who had initially denied t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of appellant, he did admit to purchasing of tickets for his own travels but claimed inability to recollect the identity of messenger deployed for making payment and for collecting the tickets. The contention of Learned Counsel that reliance cannot be placed on the letter of 20th August 2007 as it could not be categorized as a statement recorded under section 108 of Customs Act, 1962 is not acceptable as the said provision empowers the designated official to call for records and documents or to record statement. Consequently, the two are not envisaged as complementary events but are, well and fully, mutually exclusive. 8. Reliance placed by him on the decision of the Hon ble High Court of Bombay in State v. Yakub Ahmed [2000 (125) EL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iminated himself and the appellant in passing off foreign currency out of India, i.e., to Hong Kong. It was accordingly held that the contravention was established. It is contended that the statement of co-accused could be used only to corroborate other evidence as one of the circumstances under Section 30 of the Evidence Act. But it cannot be used as substantive evidence without corroboration from other independent evidence. Except the statement of Dudani, there is no other independent evidence. Mr. Dudani s evidence cannot be pressed into service to arrive at the conclusion that the petitioner is involved in the passing off foreign currency out of India. 4. It must be remembered that the statement made before the Customs officials i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
