TaxTMI 
TaxTMI 
1998 (11) TMI 176
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....r per : P.C. Jain, Member (T)]. - Heard both sides. 52 biscuits of gold were recovered from Mr. Kirpal Singh. With Kirpal Singh all the three applicants herein were travelling in a car along with two occupants. These people were detected at first instance by Police. Later on, the gold was handed over to the Customs authorities and they were remanded to the judicial custody of the Customs au....
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....ements are taken away there is no evidence regarding the involvement of the said persons. He therefore, prays for allowing the stay petition unconditionally. 3.  Opposing the contention ld. JDR Shri Sanjeev Srivastava submits that statement under Section 108 have been made before the gazzetted officer of the Customs and they have their own weight and value. These are statements worthy of rel....
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....all facts and circumstances of the case including the financial condition of the various applicants, we direct them to pre-deposit the amounts shown against each of the applicants as follows : 1. Shri Kirpal Singh : Rs. One lakh only 2. Shri Kamal Singh : Rs. Fifty thousand only 3. Shri Sain Singh   : Rs. Thirty thousand only All these pre-deposits are requir....