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2023 (12) TMI 492 - ANDHRA PRADESH HIGH COURTSmuggling - Gold Bullion - procedure contemplated under Section 108 of the Customs Act, 1962 not followed - retraction of statements of petitioner - violation of principles of natural justice - HELD THAT:- When the petitioners’ case is verified with reference to the available material on record, it creates prima facie suspicion on the version projected by the petitioners. Further, the investigation is in the nascent stage and not yet completed. In these circumstances, it is not apposite to rush to the conclusion that the statements of the petitioners 2 to 5 were recorded by the authorities by applying threat or coercion. This aspect and the truth or falsity of petitioners’ case can be determined only after completion of investigation and when the matter is taken up for trial by the concerned court. It is not considered apt to order release of the seized gold to the petitioners. Thus, at the outset, there are no merits in the case of petitioners. The Writ Petition is dismissed, however with an observation that respondent authorities shall proceed with investigation and complete the same without being influenced by our observation in this order.
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