1994 (5) TMI 89

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....ri N.K. Mandal, JDR, for the Respondents. [Order per : T.R Nambiar, Member (])]. - Appeal No. G-47/91 is an appeal filed against the order passed by the Collector of Customs (Prev.), West Bengal, Calcutta in Order No. SI (VIII)-52/88 : 3/91 dated 24-6-1991. In terms of the impugned order the penalty of Rs. 1,000.00 was imposed on the appellent under Section 74 of the Gold Control Act, 1968. ....

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.... gold recovered from his shop premises as stated above, was received by him from one Shri Dilip Chowdhury of Basirhat and Shri Chowdhury had sent the said gold of foreign origin to Shri Dalal through Shri Chowdhury's employee, Shri Netai Chandra Dutta, the appellant, herein. He paid Rs. 2,13,000.00 for the said six pieces of gold biscuits of foreign origin and Rs. 37,000.00 for the rest two big cu....

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....used. The learned Junior Departmental Representative, Shri N.K. Mandal for the Revenue reiterated the reasonings given in the impugned order and stated that the statement of Shri Dalal goes to show that the appellant was concerned with the above-said gold seized from the shop of Shri Dulal Chandra Dalal.  4. We have considered the submissions of both sides. It is now seen that the co-accus....

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....o stated that Shri Dalal had given different versions at different times. In such circumstances, he being a co-accused and when he had given different versions at different times, that statement of his alone is insufficient to hold that it was the appellant who delivered the gold in question to Shri Dulal Chandra Dalal. There must be some corroborative evidence in this regard corroborating the sta....