1995 (2) TMI 201

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....ed by the appellant against the Order passed by the Collector (Appeals) wherein he dismissed the appeal filed by the appellant against the Order of Adjudicating Authority, whereby he imposed a penalty of Rs. 2,500/- only. 2. The Learned Consultant Shri K. Chatterjee contended that the statement of appellant is not voluntary and that it was taken under duress. He also pointed out that it was ....

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....e seized from possession of appellant and prayed for dismissal of appeal. 4. I have considered the submission. The statement of the appellant was recorded in the Customs House at 11.30 P.M. as could be seen from the summons. The appellant is a Public Prosecutor in the Railway Department. In order to disprove that the offending goods seized from his possession, he sought for cross-examination....