9911796707
TMI Blog1987 (12) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... ,000 on the appellant under Section 112 of the Act. 2. On the basis of specific information the officers of the Directorate of Revenue Intelligence visited Room No. 118, Hotel New Victoria, Egmore, on 27-5-1986 and found the appellant an occupant therein. Examination of the appellant's suit cases resulted in the recovery of Indian currency totalling Rs. 1,80,000/-. After interrogating the appellant, the authorities effected seizure of the Indian currency on a reasonable belief that they represented the sale proceeds of contraband gold. The authorities also effected seizure of various chits from the possession of the appellant. The appellant gave a statement before the authorities on 27-5-1986 in his own hand confessing to the fact that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of B. Lakshmichand v. Government of India, reported in [1983 (12) E.L.T. 322 (Madras)] and relied upon by the Bench of the Tribunal in the case of Collector of Customs and Central Excise, Chandigarh v. Ajit Singh, reported in 1987 E.C.C. p. T 360. Finally, it was urged that no prosecution was launched against the appellant and, therefore, in the event of the Tribunal finding the charges proved against the appellant, the appellant may be given an option of redeeming the currency on payment of a suitable fine as per law. 4. Shri Krishnan, the learned D.R., urged that the inculpatory statements of the Appellant dated 27-5-1986 and 28-5-1986 are in the hand of the appellant himself and the appellant retracted the same only on 4-6-1986 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave no hesitation to hold that they are voluntary and true. The plea of the learned counsel that because it was retracted at the time when the appellant was being remanded to custody it will not have any evidentiary value is not acceptable. It is a well-settled proposition of law that retracted version requires corroboration if not in material particulars at least in a substantial measure. In the present case the statements, as rightly contended by the learned D.R., are in the hand of the appellant himself. Excepting mere ipse dixit of the appellant that the statements were brought about under threat and coercion, there is no evidence on record to probabilise this plea. As very rightly contended by the learned D.R., the appellant admittedly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o various claimants even in the detailed belated retraction given by him on 4-6-1986 and the claimants themselves, as stated above, made a claim only after about two months after seizure and this circumstance is enough to hold that the claim is not acceptable. We do not find any substance in the argument of the learned counsel that the Department should have independently investigated the acceptability or otherwise of the claim of the various claimants. The ruling of the Madras High Court referred to and relied upon by the learned counsel has no application to the facts and circumstances of this case, because even in the ruling it is made clear that if the substance of the charge, accusation or allegation is clearly brought about in the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant in permitting him to exercise an option of redemption in terms of Section 125 of the Act. In this, context we would like to advert to the earlier ruling of the Bench in respect of seizure of currency representing the sale proceeds of contraband gold in similar circumstances in order No. 724/1987 of the Tribunal dated 13-10-1987 wherein also the plea for redemption was negatived. The learned counsel's reference to the ruling of the Kerala High Court in the case of Subramania Moothan v. Collector of Customs and others, reported in 1975 (2) I.L.R. Kerala Series, Page 67, has no application to the facts and circumstances of this case. The Kerala High Court in that case has held that there is no presumption to start with that any curren ..... X X X X Extracts X X X X X X X X Extracts X X X X
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