1998 (2) TMI 352

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....r the Respondent. [Order per : G.N. Srinivasan, Member (J)]. - This is an appeal against the decision of the Additional Collector of Customs, Marine & Preventive Wing, Bombay, passed on 23-3-1992 whereunder he confiscated two foreign marked silver ingots and silver pellets totally weighing 78.780 kgs and totally valued at Rs. 5,27,826/- and levied a penalty of Rs. 1.00 lac under Section 112 ....

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....se regarding foreign marks. It is stated by him that even though in his statement dated 31-3-1991 about the admission of the smuggled nature of the silver, there is no evidence in this case. He also stated that on 4-4-1991 i.e. in the earlier opportunity he had retracted the same. He stated that he knew only Hindi and the statement has been recorded in English. He therefore pleads that since there....

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....It was argued that statement was in English not written by him. If that was the case, we cannot understand then how he could sign the statement in Hindi. During the course of the arguments the ld. Counsel laid stress on the point of cross-examination. We do not find any relevance of this plea. By cross-examining the officer who had recorded the panchnama how will they know about the acquiring of t....