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1987 (5) TMI 193

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..... osit of the sum of Rs. 3,000/- imposed on the petitioner by the Collector of Customs, Cochin, under the impugned order pending disposal of appeal today. The learned Departmental Representative has no objection since both the appeals have to be disposed of together. Therefore, waiver of prior deposit is granted pending disposal of the appeal today. G. Appeal No. 133/87 C. Appeal 7/87. The above appeals arising out of a common order of the Collector of Customs, Cochin, dated 24-7-1986 imposing a penalty of Rs. 7,000/-under Section 112 of the Customs Act, 1962 and Rs. 3,000/- under Section 74 of the Gold Control Act, 1968, are taken up together and disposed of by a single order. 2. On 1-12-1984, Customs officers intercepted the appel .....

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..... n of contraband gold he cannot be proceeded against under the provisions of Customs Act, 1962 and penalised unless there is evidence to show that he was in any way connected with illegal import of the contraband gold. The learned counsel placed reliance on the ruling of the Supreme Court in the case of Radhakishan Bhatia v. Union of India and others reported in A.I.R. 1965 Supreme Court p. 1072. Finally, the learned counsel pleaded for reduction in the quantum of penalty on the ground that the appellant has a big family and has got 5 sisters to support and is in poverty. 4. Shri Vadivelu, the learned D.R., submitted that the inculpatory statement of the appellant recorded immediately after seizure of the contraband gold biscuits on 1-12- .....

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..... rexin bag without the appellant knowing the contents thereof. This circumstance has to be merely spelt out to hold that the appellant has acted as a carrier of the contraband gold at the instance of a childhood friend. Therefore, this plea of the learned counsel ex facie is utterly incredible and unacceptable. In this context, I should like to refer to the inculpatory statement of the appellant, dated 1-12-1985. I have gone through the entire statement and I am convinced that the same is voluntary and true and would merit acceptance. Though there is a retraction on 4-12-1985 the reasons set out in the said bail application wherein the appellant, has resiled from his earlier confessional statement, have not been probabilised or substantiate .....

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..... tice. When the appellant has waived the issue of a Show Cause Notice in writing as is evident from the records and has also participated in personal hearing with his advocate, the plea regarding alleged non-issue of Show Cause Notice and the further plea that the impugned order is bad in law in consequence thereof is utterly devoid of substance and miserably fails. The circumstances under which the gold biscuits have been transported from Bombay, the recovery of the same from the bag in the possession of the appellant coupled with the inculpatory statement of the appellant, which was held to be voluntary and true, and other surrounding circumstances clearly establish that the appellant was a person concerned in procuring as well as transpor .....

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..... unsel, because the appellant waived the issue of Show Cause Notice, participated in personal hearing with his counsel without any demur and did not at any point of time express any difficulty in understanding the case he was called upon to meet, much less put forth a plea of prejudice in the conduct of his defence. So far as the offence under the provisions of Gold (Control) Act, 1968 is concerned, the learned counsel pleads guilty to a charge of contravention under Section 8(1) and does not contest the appeal except pleading for leniency. Therefore, on a total consideration of the entire evidence before me 1 have no hesitation to hold that the charges against the appellant have been clearly brought home by the evidence on record and in thi .....

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