TaxTMI 
TaxTMI 
1966 (12) TMI 10
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....ant was in illegal possession of foreign origin VCR, VCPs, Calculator etc. raided his business premises on 27-2-1991 and seized two VCPs, Two VCRs and one calculator etc. valued at Rs. 69,410/-. During seizure the appellant stated that those goods were purchased from some unknown broker and there is no document for the same. Subsequently on 5-3-1991 the appellant retracted his earlier statement an....
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....s being recorded under duress and hence, its acceptance as piece of evidence, held that after considering the submissions and the evidence on record in the form of panchnama/recovery memo and basic documents appended as annexure `A' the assertions of the appellant that the statement was recorded under duress and that it was not admissible in law is ruled out and does not deserve any merit for cons....
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....ce and the orders were illegal for which he prayed that the same may be set aside. The Tribunal after hearing at length passed the order observing that the statement of appellant before investigating agency was proper and later retracted statement was an after thought. Further the Tribunal observed that the documents produced by the appellant were not genuine and they do not correspond to the good....
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....;On going through the reference order of the Tribunal and the entire material on record it appears that the appellant has submitted an affidavit sworn in on 5-3-1991 to the Assistant Collector of Customs requesting that goods under seizure may not be disposed of as examination of goods are very important. There is no mention in the order-in-original that there was a request made by appellant for i....