1991 (8) TMI 212

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.... of the Customs Act, 1962 and another sum of Rs. 25,000/- under the Gold (Control) Act, 1968, on the present appellant. 2. The facts of the case are that on the basis of information, on 20-3-1986 the Officers of the Central Excise of Allahabad intercepted the appellant and another person; namely, Gopal Das while they were handing over the railway tickets to the Ticket Collector. The case of the Department is that on search 16 gold biscuits of foreign origin valuing at Rs. 4 lakhs were recovered from the appellant as well as the other person. The Department alleged that 8 gold biscuits were recovered from the possession of the appellant which were concealed on his body. Thereafter the confessional statements of the appellant as well as Go....

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....that the appellant was given a chance for personal hearing. He also contended that in the body of the order, several facts pertaining to the case of the appellant were narrated by the learned adjudicating authority. He also pointed out that the confessional statement of the appellant is very vivid and it contained a wealth of information. It was also contended that the appellant was examined on four different dates and on all the dates he confessed the guilt. In such circumstances, he contended that the orders may be confirmed. 5. We have considered the submissions. We feel that for appreciation of the appellant's contention, mainly on the point of non-consideration of the reply statement by him, it is necessary to reproduce the operativ....