TMI Blog1995 (2) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... could be relied in view of judgment of CEGAT, Madras in the case of K.I. Pavunni 1958 ECR 1757. 2. Whether the Customs Act, 1962 permits to record and rely the statement recorded on the following day of arrest/detention and not on the spot. 3. Whether the law permits not to take into account the explanation regarding currency given at the time of seizure by the applicant in presence of Recovery Witness. 4. Whether the Customs Act, 1962 permits not to give copy of statement, Recovery Memo at the time of seizure and supply it later on demand of applicant (Annex. 4) 5. Whether the statement of applicant could be relied without corroboration. 6. The possession of currency did not attract the provisions of Section 123 of the Customs A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seized in the reasonable belief of it having been imported into India illegally and hence liable to confiscation. On further investigation, room Nos. 7 and 22 of the National Hotel, Amritsar occupied by the above mentioned 3 persons and their companions were searched and the respondents herein were apprehended and Indian currency amounting to Rs. 2,28,600/- was recovered from the rooms. Naseem Ahmed, Mohd. Sadiq and Jabbar stated that this Indian currency represented the proceeds of smuggled silver disposed of by them earlier. The adjudicating authority absolutely confiscated the silver and Indian currency and imposed penalties of varying amounts on all the 5 persons concerned. The lower appellate authority held that there was no substanti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applications, Shri Sanjeev Sachdeva, learned SDR draws our attention to paragraph 8 of the order containing the reasoning for setting aside the release of the Indian currency to the respondents and to paragraph 9 in which the Tribunal has held that the relevant issue for determination in the appeals is whether the respondents can be said to have abetted the smuggling of silver by possessing the sale proceeds. He submits that the decision of the Tribunal regarding the setting aside of the release of the currency is based upon the evidence in the form of initial statements of the respondents and upon the fact that the applicants had not satisfactorily explained the delay in claiming the currency and, therefore, the decision revolves around th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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