1993 (4) TMI 132

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.... Agarwal, Advocates, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  All the above six appeals by the Revenue arise out of the order dated 29-11-1990 of the Collector (Appeals) Customs and Central Excise, Chandigarh, and are hence heard together and disposed of by this common order. 2. The brief facts of the case are that on 26-12-1984 one Shri Shashi Bhushan wa....

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....and over the money in exchange for gold biscuits. He disclosed that he had earlier acted as carrier in the transactions of delivering of gold biscuits from Jaspal Singh to Om Prakash in return for money delivered by Om Prakash through him to Jaspal Singh. During further investigations nothing incriminating was recovered from the search of the residential premises of Jaspal Singh, Om Prakash or Sha....

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.... money which was seized from him when he reached the Central Bus Stand at Amritsar. There is no other independent evidence available with the Department to corroborate the statement of Shashi Bhushan which we find was immediately telegraphically retracted by him and subsequently retracted in the reply dated 5-8-1985 to the show cause notice. The search conducted at the residence of Shri Jaspal Sin....