1992 (2) TMI 230

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....thi, Member (J)]. - This is an appeal against the order of the Addl. Collector absolutely confiscating the goods valued at Rs. 46,2007/- and imposing a penalty of Rs. 5,000/-. 2. The appellant is the daughter of Smt. Nirmala Raheja. Smt. Nirmala Raheja arrived from Singapore via Madras at Bombay on 4-8-1983. When the appellant tried to clear the baggage, she was intercepted by the customs of....

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....r the baggage belonging to her mother Mrs. Raheja as her domestic baggage. Criminal proceedings were also initiated against the appellants and the criminal court acquitted the appellant holding that the confessional statement recorded by the customs officers is not a voluntary statement. 4. The main contention of the appellant is that the so-called confessional statement was not voluntary. The ....

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.... The Magistrate held that the confessional statement was not voluntary. We may refer to the confessional statement relied and extracted by the Collector as copies of the statements were not placed before us for ascertaining whether the statements are voluntary or not. The most important part of the statement is extracted by the Collector and it reads as follows : "She also admitted, she on ques....

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....ere taken on it. The statements were also not before us as to verify whether it contained a statement 'react over & explained to the passenger' who understood the contents of the same in the absence of which we have to accept the contention of the appellant that the statement was prepared by the customs officers and the signatures were taken on the same. Further the contention of the appellant tha....