2007 (9) TMI 170

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..... as scrutinized by the id Adjudicating Officer by order dated 17-6-2004 the quality and extent of evidence was well appreciated by him, that should not have been erroneously interpreted by the ld. Appellate Authority below. The hostile approach by the ld. Commissioner (Appeal) even stating that the plea of defence under Foreign Exchange Regulation Act having been laid for the first time before him .....

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..... ity have not totally denied the charge. But it was well established that the money had come from his uncle from Nepal and that remains uncontroverted by any evidence brought to record. Therefore, source of money being disclosed by the Appellants it was left to the Department to bring cogent evidence to discard their plea but that was not done. The ld. JDR also submitted that even the FEMA Regulati .....

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..... Page-6 of the order of adjudication :- (i) During the shop premises of notice no 3 on 12-6 2003 i.e. on the date of seizure itself nothing incriminating was recovered also no trace of any other gold buyer could be found through the accused or any other source. (ii) Also RBI has also informed that under the provisions of FEMA, 1999 there is no restriction in dealing with the Nepalese currency in .....

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..... t Appellate Authority on extraneous consideration brought the appellant to charges without cogent evidence to establish that the source of currency in question was out of smuggled activity. Neither the source of money was examined nor the actual smuggler was examined when the ld. First Appellate Authority assumed so. When his jurisdiction was co-terminus and co-extensive he could have also issued .....

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..... arge free. There is no doubt that the statement under Section 108 of Customs Act, 1962 is not recorded by a police officer under 164 Criminal Procedure Code but a statement recorded under Customs Law cannot be simply believed without any evidence corroborating the same while the statements shall have certain value in the eyes of law. Corroboration of evidence being an essential consideration in ca .....

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