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2008 (12) TMI 159 - AT - CustomsGold found absolutely seized –Appellant contended that he has at no time claimed the ownership of the same. He has all along been taking the stand that he was only a carrier of the gold. – held that Departmental Authorities, in my view, have rightly relied on the statement given by the Appellant at the time of seizure under Section 108 of the Customs Act, 1962 which was untutored and given voluntarily apart from being contemporaneous. The gold seized bore foreign markings and were clearly of foreign origin. The information regarding acquisition of the same given by the Appellant could not stand scrutiny. The Departmental Authorities have found the pleas taken by the Appellant to be false and the same coupled with the clear foreign origin of the goods go to prove the smuggled nature of the impugned gold quite independent of the provisions of Section 123 of the Customs Act, 1962 – acquittal of accused before the trial court due to fault of the department can not be taken a plea to benefit the accused against the penal provisions.
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