TMI Blog2004 (9) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... against the order of the Commissioner (Appeals) passed on 21st November, 2003. 3.Brief facts of the case are that on secret information, the officers of D.R.I., Patna, intercepted a person, namely, Shri Krishna Prasad at Patna Railway Station premises. Search of his person resulted in recovery of one piece of gold biscuit of foreign origin having inscription "10 Tolas 999 NEW GUINEA". The Gover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mart but nothing incriminating could be recovered. The appellant was summoned but he did not appear, instead submitted an Affidavit wherein he denied any involvement in the impugned. The Joint Commissioner of Customs, Patna, imposed a penalty of Rs. 10,000/- on the appellant on the basis of confessional statement of Shri Krishan Prasad. The appellant, Shri Narayan Das preferred an appeal before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 SC 1184 (Full Bench : Five Judges); (6) Pradhan Singh v. CC, Chandigarh - 1983 (12) E.L.T. 650 (CEGAT, NRB, New Delhi); (7) Harron Haji Adullah v. State of Maharastra [ECR-C, Cus-568 (S.C.) = AIR 1968 SC 832]. 5.In reply, Shri J.R. Madhiam submits that the inculpatory statement of the co-accused can be the basis for conviction and such statement of co-accused can be used wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DR relate to a case where other corroborative evidence was also available. In the case of Naresh J. Sukhawani v. Union of India, the facts are different. In para 3 of the said judgment, it is mentioned as under : The Joint Secretary to the Government,"3. the revisional authority, has held that the evidence and the statement given by Mr. Dudani incriminates the petitioner. This was established wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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