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TMI Blog1989 (11) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 11-3-1988 was passed by the Tribunal rejecting the reference applications as time barred, under Section 130 of the Customs Act, 1962. 2. Later on, the applicants filed the civil writ petitions No. Nil of 1988 against the aforesaid order Ref/5 and 6/88-NRB dated 11-3-1988 before the High Court at Allahabad. The said High court vide its order dated 2-8-1988 set aside the aforesaid order dated 11-3-1988 of the Tribunal and directed the Tribunal to decide the reference applications on merits. Accordingly the reference applications have been heard on 18-8-1989. The two applicants have raised the following questions of law as shown against the names indicated below :- Questions raised Names of Applicant 1. Can the applicant be h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e recovery of Indian Currency affected from the others and accepted by the Customs Officer by shown in the name of the applicant under law. -do- 12. Can the recovery of the Indian Currency made from others who affirmed it in their statement be shifted on the applicant. 3.1. DRI Officers, Amritsar searched the Room number 40 of Meghdoot Hotel, Link Road, Amritsar allotted in the name of Rafiq Ahmed, an applicant herein. Shri Rafiq Ahmed was also present at the time of search. He was having 4 bags with him as his baggage. On the search of the bags recovery of 78 rolls of textile fabric (synthetic fabrics) of foreign origin measuring 1628 metres valued at Rs. 41,242.50 P was made. One bag was found containing 68 L.B. garments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l before the Collector of Customs (Appeals) the order of the original authority has been confirmed. 3.2 Pleas made before the Tribunal by the applicants' learned Advocate are also set out below :- "It has been pleaded by the appellants' learned advocate, as had been pleaded before the lower authorities that the said goods belonged to 15 persons, resident of one town known as Kairana, District Muzaffarnagar (U.P.) who arrived from Pakistan on 26-1-1984. They had declared their baggage at the Land Customs Officer Attari Rail Border and were cleared free of Customs duty except a few persons who paid Customs duty on the excess baggage. After crossing the Land Customs border they reached Amritsar by train and the appellant (Rafiq Ahmed) hired ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese were recovered from the person of Mohd. Anees. On enquiry, Mohd. Anees stated that these are the sale proceeds of Almond kernels. Learned advocate has relied upon a decision of South Regional Bench (CEGAT) reported in 1985 ECR 1757 wherein it has been held that a person detained in the Customs House for a considerable spell of time before giving his statement cannot be considered in a state of freedom and the confessional statement would lose all its value and worth." 33. Tribunal's findings on the various pleas made by the learned advocate for the appellant and the learned SDR are given below :- "I have carefully considered the pleas advanced on both sides and I am inclined to agree with the various pleas submitted by the learned SD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R 1757 is, therefore, not relevant. Having regard to the overall facts and circumstances of the case, the impugned order is confirmed and the appeals are rejected." 4. Now I deal with the purported questions of law raised by the appellants seriatem. Question No. 1: This question does not raise any question of law. It is based entirely on the appreciation of evidence on record. It is clearly spelt out in the facts of the case that recovery of Rs. 590/- was made and considered as sale proceeds of almond kernels which had been sold by his brother Anees Mohd. the applicant herein and handed over to Shri Rafiq Ahmed after sale of those kernels. In these facts and circumstances there was no necessity to obtain the signature of Mohd. Anees on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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