Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1990 (2) TMI 184

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that pursuant to an information that two Matador Vans WBV-7739 WBV-8068 would be coming to Calcutta carrying foreign made goods smuggled from Bangladesh, off-loaded near Ghusighata, Customs Officers maintained a watch on Basanti Road in the night of 22-6-1983 and during the watch the suspected vans were seen proceeding towards Calcutta. The vans were chased and intercepted on road near Dhapa side . While the matador van WBV 7739 was being driven by Md. Nazir and having two other occupants S/Shri Chitto Khan and Nityananda Mukherjee the other matador van WBV 8068 was driven by Md. Akbar and similarly having two occupants S/Shri Shanti Sarkar and Manindra Thakur. As the matador vans were loaded with packages and the same appeared to be con .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ief that they are useful for further investigations and proceedings in the matters. In order to make sure that the 16 pkgs. chemicals powder were actually vit powders, representative samples were drawn from all the packages and sealed in presence of the occupants who signed them as token of having been drawn and sealed in the presence. The chemical powders on chemical analysis were found to be Thaiamine Hydrochloride (Vit-B1) contained in 13 pkgs. and pyridoxine hydrochloride contained in the rest 3 pkgs. The collective value of the goods such recovered and the matador vans amounts to Rs. 6,97,355/-. 4. In view of the allegations contained in the office show cause notice of even number dated 9-12-1983 S/Shri Debdas Saha Debu Saha, Shant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 16-6-1983 to 25-6-1983 he was undergoing treatment in Sub-divisional Hospital Chandernagore for peptic ulcer and to that effect he submitted a copy of discharge certificate issued from the said hospital. As such he stated that his presence at Ghusighata on the night of 21-6-1983 was impossible as falsely alleged by S/Sri Shanti Sarkar, Nityananda Mukherjee and Md. Akbar. He denied the allegations that the telephone numbers of his house and business premises were given by him to Sri Sarkar who as a broker somehow managed to know the telephone numbers. He also categorically denied that he engaged Sri Shanti Sarkar for carrying smuggled goods from Bangladesh border to Calcutta and paid Rs. 3500/- to him. He also denied that any person by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to the appellant so as to enable him to prove that he was in the hospital and, therefore, he contended that the principles of natural justice are violated. 8. The learned JDR, Sri Jain contended that the confession of the co-accused is relevant and on the confession of the co-accused the appellant can be found guilty. It was, therefore, contended that the confession made by Sri Sarkar who is a co-accused, was further corroborated by the statement of another co-accused, Sri Nityananda Mukherjee and in view of their implicating the appellant in their statements the learned Collector had come to the correct conclusion. It was also contended that the medical certificate was produced by the appellant during the hearing of the case and, therefo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... brought to our notice the decision of the Tribunal reported in 1987 (27) E.L.T. 74 (Tri.) = 1986 (9ECR page 574 (SukarNarayan s case) wherein the Tribunal held as follows: The corroborations of Sri Atham Fakir s statement implicating the appellant is provided by the smuggled goods, including the gold seized from the vessel, the accounts maintained of all the expenses maintained by Atham Fakir which were also seized and the statement of Sri Rashid Mohammad himself. In addition the other crew members had also confirmed that the smuggling was done on behalf of the appellant Sri Sukar Narain and the smuggled goods were handed over to him....In addition two of the persons who helped to land the contraband goods at Daman. Sri Hira Sukar and Na .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he was not present at the place where the goods were loaded. The certificate produced by him showed that he was admitted to the hospital at Chandernagore during the relevant period. But the learned Collector stated in the order that on inquiry made with the hospital staff it was found that no person by appellant s name was admitted to the hospital on 16-6-1983. Even though the appellant produced the medical certificate during the course of hearing, the inquiry made subsequently cannot be used against the appellant unless the report received through such inquiry was made available to the appellant to give him an opportunity to rebut the same. In this connection the learned counsel placed reliance on a decision of the Supreme Court report in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates