TMI Blog2015 (11) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... gold and statement recorded under Section 108 of Customs Act are valid evidence under the Customs Act as officers of Customs are not police officers. We have perused the citations relied by the appellant including the citation of Hon'ble High Court in the case of Ved Parkash Sikiri Vedi Vs UOI (1990 (8) TMI 395 - DELHI HIGH COURT) relied by the advocate relates to COEPOSA detention and not pertaining to seizure and confiscation of gold under the Customs Act. Therefore, the citations are not relevant to the facts of this case. Further, in the case of T.B. Lakshminarayanan (2011 (1) TMI 1341 - MADRAS HIGH COURT), the Hon'ble High Court on an identical case of smuggling gold biscuits ordered for predeposit of 50% of the penalty imposed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 10.11.2011 near Vailankanni on Kodiakarai-Nagapattinam road. The vehicle was occupied by persons identified as Shri M. Vedaiyan s/o Muniyan, the driver of the vehicle and Shri J.Anand s/o N. Jeyaraj. On detention and subsequent examination of the vehicle, 1 parcel was kept concealed below the floor mat of the left front seat of the vehicle and on further examination of the vehicle, six more parcels were found concealed in the right side arm rest of the same seat. On examination of the seven parcels, in the presence of two independent witnesses, it was found to contain 156 nos. foreign markings gold biscuits totally weighing 15.600 gms. Accordingly, the gold was seized. The driver of the vehicle Shri M. Vedaiyan, and Shri J. Anand (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s never explained during the proceedings that the statements will be used against them. No other incriminating documents were seized and relied by the adjudicating authority. He relied the following citations :- (1) Noor Aga Vs State of Punjab Anr. (2008) 16 SCC 417 (2) Nathella Sampathu Chetty and Other Vs CC Madras AIR 1962 SC 316 (3) Ved Parkash Sikiri Vedi Vs UOI Judgement by High Court of Delhi dt. 8th Aug 1990 (4) Gulam Hussain Shaikh Chougule Vs S.Reynolds, Suptd. Of Customs, Marmgoa (2002) 1 SCC 155 He particularly relied the citation in the case of Ved Parkash Sikiri Vedi Vs UOI (supra) where the Hon'ble High Court held that detention order under COFEPOSA was passed without application of mind based ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was carried out, mahazars were drawn and panchnama filed. The goods were physically concealed in the arm rest of the vehicle. Both mahazar of seizure of gold and statement recorded under Section 108 of Customs Act are valid evidence under the Customs Act as officers of Customs are not police officers. We have perused the citations relied by the appellant including the citation of Hon'ble High Court in the case of Ved Parkash Sikiri Vedi Vs UOI (supra) relied by the advocate relates to COEPOSA detention and not pertaining to seizure and confiscation of gold under the Customs Act. Therefore, the citations are not relevant to the facts of this case. Further, in the case of T.B. Lakshminarayanan (supra), the Hon'ble High Court on an id ..... X X X X Extracts X X X X X X X X Extracts X X X X
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