TMI Blog1987 (10) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... was staying along with his daughter Miss. Pregna Mehta in room No. 316. The authorities recovered from their possession 60 gold biscuits of foreign origin. The authorities effected seizure of the same under a mahazar as per law. The said Venilal Mehta gave statements before the authorities that the contraband gold biscuits under seizure were brought from Bombay by his daughter at his instance and were intended to be delivered over to the appellant. Venilal Mehta further stated that on previous occasions he had transported contraband gold through his daughter and delivered them over to the appellant and has received consideration for the same. Venilal Mehta s daughter Miss. Pregna Mehta also gave statement before the authorities corroborati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the principles of natural justice. The learned counsel further submitted that the Collector of Customs has to authority in law to penalise a person under two enactments in respect of a single transaction. The learned counsel also urged that the criminal prosecution launched against the appellant on a charge of abetment ended in acquittal and, therefore, the impugned order is not sustainable in law. 4. Shri Krishnan, the learned D.R., submitted that the statements of Venilal Mehta and his daughter Miss Pregna Mehta are clearly inculpatory in nature implicating the appellant and connecting him as an abettor with the contraband gold biscuits under seizure. The learned D.R. further urged that though the statements were retracted there is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... influence and were retracted even from jail on 6-5-1984 and, therefore, are not entitled to credence. We have carefully gone through the statements recorded from Venilal Mehta and his daughter. The statements do contain a very graphic and comprehensive details as to how Venilal Mehta was transporting contraband gold on a number of occasions in the past and selling them to the appellant and others. The statements contain factual details to such an extent that it would not be correct to hold that they could have been the figment of the officers imagination. On going through the statements we are satisfied that they are voluntary and true and merit acceptance. The next question that arises for our consideration is, when the statements are re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hter. The plea of the learned counsel that the statement of one Sadashiva Sait, who is related to the appellant, is to the effect that he had purchased the entire gold on earlier occasions and, therefore, the appellant could not have had any connection with Venilal Mehta is not acceptable, because merely because one Sadashiva Sait is also involved it would not mean that the appellant was not involved in the earlier transactions. The ratio in the Division Bench s ruling in Kalyanaraman s case referred to above has no application to the facts and circumstances of this case, because in that case the Bench has clearly found on evidence that there was no corroboration at all to the retraction. In the present case, as rightly contended by the lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant but the said Venilal Mehta and his daughter and in such a situation we are at a loss to understand as to how the cross-examination of the officers who recorded the statements of third parties would be of any consequence so far as the appellant is concerned particularly when the appellant had admittedly not availed himself of the opportunity to cross-examine Venilal Mehta and Miss. Pregna Mehta. We, therefore, do not find any substance in this plea of the learned counsel for the appellant. The plea of the learned counsel that the Collector of Customs has no jurisdiction to impose penalty under the provisions of the Customs Act and Gold (Control) Act will have to be just mentioned to be rejected as bereft of any substance. When the two en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the adjudicating authority under the impugned order. 6. At this stage the learned counsel prayed that atleast the case may be remitted with an opportunity to the appellant to cross-examine the officer who effected seizure and recorded statements during investigation. We have already dealt with this issue and we, therefore, do not think that a remand is called for in the facts and circumstances of this case. 7. Having regard to the fact that 60 gold biscuits of foreign origin valued at Rs. 13,94,505/- (market value) have been transported in the instant case to which the appellant has been privy as an abettor, we do not think that the circumstances of the case call for any reduction in the quantum of penalty imposed on the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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