9911796707
TMI Blog1992 (1) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... absolute confiscation of Indian currency of Rs. 3,64,000 under Section 121 of the Customs Act, 1962 besides a penalty of Rs. 25,000 on two counts on appellant M.T. Chauhan respectively under the provisions of the Customs Act, 1962 and the Gold (Control) Act, 1968. There is no penalty or finding against appellant Hirachand. 2. On the basis of prior information, the DRI officers and also the Central Excise Preventive officers of Vijayawada intercepted appellant M.T. Chauhan on 23-6-1988 at Vijayawada and found him in possession of 8 gold biscuits of foreign origin. Since the authorities had reason to believe that he was keeping the gold biscuits in contravention of law, they effected seizure of the same under a mahazar. The authorities also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seizure appellant Hirachand merely stated to the authorities that he was only expecting the sale proceeds of 8 contraband gold biscuits and, therefore, there was hardly any circumstance for the authorities to entertain or form a belief much less a reasonable one for effecting the seizure of the currency in question. He further submitted that appellant M.T. Chauhan was also examined and statement recorded only the next day i.e. 24-6-1988 and, there fore, even if he had stated in the statement that the currency represented sale proceeds of contraband gold biscuits that would not justify in law the seizure effected by the authorities the previous day viz. 23-6-1988 without there being any basis for the formation of a reasonable belief before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned DR, took us through the evidence and contended that the inculpatory statements are voluntary and the evidence clearly brings out the nexus between the sale of contraband gold and the currency and also drew our attention to the belated retraction after about a couple of months and urged that the retraction in the above circumstances has to be rejected as an after-thought. 6. We have carefully considered the submissions made before us. The fact of seizure of 8 gold biscuits on 23-6-1988 from the possession of appellant M.T. Chauhan is admitted. It is only in pursuance of seizure of the chit bearing the place where he was staying the authorities searched the room in the hotel at Vijayawada and found the currency in question kept conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is voluntary and true meriting acceptance. As rightly contended by the learned DR, we reject the belated retraction of the same by the appellant on 22-8-1988 as an after-thought and made in an attempt to extricate himself from the clutches of law. We do not find any substance in the plea of the learned counsel that by reason of exonerating Chandra Rao, who is alleged to have supplied the gold biscuits to Chauhan, appellant Chauhan should be exonerated. It would be seen that the adjudicating authority has merely given the benefit of doubt to the said Chandra Rao and exonerated him. Even if exoneration of the said Chandra Rao on the available evidence is bad in law that would not ipso facto lend any strength to the case of the appellant, if t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
