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of <h1>Tribunal dismisses legal questions reference on post-arrest statements admissibility and seized currency explanation.</h1> <h3>ALTAF AND GULSHAR AHMED Versus COLLECTOR OF CUSTOMS, CHANDIGARH</h3> ALTAF AND GULSHAR AHMED Versus COLLECTOR OF CUSTOMS, CHANDIGARH - 1995 (77) E.L.T. 654 (Tribunal) Issues:1. Admissibility of statements recorded after arrest/detention.2. Recording and reliance on statements post-arrest/detention.3. Consideration of explanation regarding currency at the time of seizure.4. Providing a copy of statements and documents at the time of seizure.5. Reliability of applicant's statement without corroboration.6. Onus of proving seized currency as sale proceeds of smuggled silver.7. Confiscation of currency in absence of abetment charge.8. Belated supply of relied-upon documents affecting defense evidence.9. Reliability of affidavits not relied upon despite departmental corroboration.10. Confiscation of currency under Section 121 without evidence of specific silver sale.Analysis:1. The applicants sought reference of legal questions arising from a final order regarding the admissibility of statements recorded post-arrest/detention, the reliance on such statements, the consideration of explanations regarding seized currency, and the provision of copies of statements and documents at the time of seizure. They also questioned the reliability of their statements without corroboration.2. The case involved the seizure of silver and Indian currency from individuals at a railway station. The lower appellate authority released the currency, stating lack of evidence linking it to smuggled silver proceeds. The Tribunal set aside the release, citing initial disownment by the respondents and failure to prove their involvement in smuggling, thus extending the benefit of doubt and setting aside personal penalties.3. The applicants argued that their statements disclaiming the currency were involuntary due to their arrest/detention, urging return of the currency as the burden of proving it as smuggled silver proceeds was not discharged, and no abetment charge was proven.4. The Respondent opposed, highlighting the Tribunal's reasoning for retaining the currency and the issue of abetment in smuggling. The decision was based on evidence, including initial statements and the delay in claiming the currency, not raising legal questions.5. The Tribunal's decision was based on the lack of evidence supporting abetment of smuggling by the applicants, leading to the setting aside of personal penalties. No legal question arose regarding the nature of the seized currency, as the Tribunal was not tasked with determining if it represented silver sale proceeds. Thus, the applications for reference were dismissed.This analysis delves into the issues raised by the applicants, the facts of the case, arguments presented, and the Tribunal's decision, providing a comprehensive understanding of the legal judgment.
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