1987 (8) TMI 251

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....today, I grant waiver of prior deposit pending disposal of the appeal today. 2. A. No. G/176/87-MAS : On 13-12-1985 at about 12.45 p.m. on the basis of information, the officers of D.R.I., Madras Zonal Unit, Madras along with the officers of Customs and Central Excise, Visakhapatnam, intercepted" the appellant along with two persons at Walter Railway Station. The two other persons travelling with the appellant were each found in possession of 8 gold biscuits of foreign origin. The authorities effected seizure of the gold biscuits under a Mahazar. The appellant and the other two persons gave inculpatory statements to the effect that they went all the way to Calcutta for the purpose of transporting the contraband gold on behalf of Shri Moh....

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.... did not admittedly retract immediately and there is no explanation for belated retraction either. The learned D.R. was advised to read out the entire statement of the appellant in order to bring home the substance of the charge that the appellant went all the way to Calcutta only agreeing to acquire possession, custody or control of the gold. Having gone through the entire statement of the appellant I find the same to be true and voluntary meriting acceptance corroborated by other evidence on record. The contravention of Section 8(1)(2) of the Act would be established if there is evidence to hold that the appellant agreed to acquire possession, custody or control of the gold in question. There is a categorical admission of the appellant hi....