TMI Blog1992 (2) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... st the order of the Addl. Collector absolutely confiscating the goods valued at Rs. 46,2007/- and imposing a penalty of Rs. 5,000/-. 2. The appellant is the daughter of Smt. Nirmala Raheja. Smt. Nirmala Raheja arrived from Singapore via Madras at Bombay on 4-8-1983. When the appellant tried to clear the baggage, she was intercepted by the customs officers and detained. By the time, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a as her domestic baggage. Criminal proceedings were also initiated against the appellants and the criminal court acquitted the appellant holding that the confessional statement recorded by the customs officers is not a voluntary statement. 4. The main contention of the appellant is that the so-called confessional statement was not voluntary. The customs officers wrote some statements and took t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was not voluntary. We may refer to the confessional statement relied and extracted by the Collector as copies of the statements were not placed before us for ascertaining whether the statements are voluntary or not. The most important part of the statement is extracted by the Collector and it reads as follows : She also admitted, she on questioning by the officers admitted that she wanted to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us as to verify whether it contained a statement react over explained to the passenger who understood the contents of the same in the absence of which we have to accept the contention of the appellant that the statement was prepared by the customs officers and the signatures were taken on the same. Further the contention of the appellant that the copy of the statement was not furnished to her ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above letters neither the statement of the appellant was furnished nor the inventory of the goods seized was furnished. Even on the date of hearing neither the panchnama nor the statement of the appellant nor the inventory is before us. From the above it follows that the so-called confessional statement is not voluntary and the order of the Collector is vitiated as the statement and the invent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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