9911796707
TMI Blog1999 (6) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant filed this appeal against the order-in-appeal passed by the Commissioner of Customs (Appeals), New Delhi. 2. In this case a penalty of Rs. 50,000/- was imposed on the appellant under Sections 112 (a) and (b) of the Customs Act. 3. Brief facts of the case are that on 30-7-1995, an information was received by the Customs authorities and the C.B.I., in respect of smugglin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apprehended by the Customs Officers and confronted with Shri Ashok Kohli. On this, Shri Ashok Kohli gave a statement under Sec. 108 of the Customs Act and admitted smuggling of the gold, in question, and he gave out detailed account of the method for procuring and clearing the gold from the aircraft. He submits that foreign currency was concealed in the toilet by Sh. M.L. Verma and on flight he to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this disclosure memo, Shri Ashok Kohli, named the appellant. In the disclosure memo, Ashok Kohli only submitted that the appellant arranged the ticket and some money for the purchase of the gold. He submits that no statement under Sec. 108 was recorded by the Customs authorities of the appellant. He submits that statements recorded by the C.B.I, that too after registration of a case, is not a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Act and in their statements both of them did not disclose anything incriminating against the appellant. Thereafter, the C.B.I., took over the investigation and registered the case and during the interrogation by the C.B.I., Sh. Ashok Kohli made disclosure statement and named the appellant, to this effect, in the disclosure memo. In his statement before the C.B.I., Sh. Ashok Kohli made an ave ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner contravention of the Customs Act. 9. In the present case, no statement of the appellant was recorded under Sec. 108 of the Customs Act. The statements of Sh. Ashok Kohli and Shri M.L. Verma were recorded under Section 108 of the Customs Act by the Customs authorities and in these statements, nothing incriminating was stated against the appellant. Only evidence against the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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