1990 (6) TMI 173

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....  This appeal is directed against the Order-in-Original bearing No. Custom/6/1981, dated 4-3-1983 passed by the Additional Collector of Central Excise, Nagpur. 2. Heard Shri U. C. Chatterjee, the learned Advocate for the appellant and Shri C. P. Arya, the learned SDR for the respondent. 3. On 25-11-1981 one Ranjankumar was apprehended along with the goods of foreign origin worth Rs. 83....

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....h and therefore, he is engaged in the smuggling of the contraband goods. This presumption has not been supported by any direct or substantial evidence. Even the queries made from Bombay and the search of his house made at Patna too did not reveal any incriminating facts against Kuldipsingh for smuggling of the goods which were seized from the possession of Ranjankumar. But the fact remains undispu....

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.... the goods were purchased for and on behalf of the present appellant. 6. Considering the submissions made and the observation made by the adjudicating authority to which my attention was drawn by the learned Advocate, it appears that the authority below has based his conclusion solely on the statement of Shri Ranjankumar, an accomplice. Statement of an accomplice can be admitted into evidence t....