1999 (1) TMI 188

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....g the gold and having sold part of it before the Customs detected this remaining gold. The Customs then visited the shop at No. 9, Golchandmal Boras Road. Subsequently, residential premises of the present appellant were searched with nil recovery. As per summons issued to this `Dilip' he was known as Dilip Lalchand Shah Alias Porwal. In his statement recorded on 22-4-1988, he deposed that on the material day, he was away in Rajasthan and that he was hospitalized there during 20-3-1988 to 22-3-1988. A medical certificate was produced by him. However, the hospital's records showed that one `Dilip Shah' was at the material time in the hospital. On seeing the photograph of Dilip, the Doctor and his staff denied that he was the person admitted i....

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....o which photograph was shown to the Doctor and whether that photograph was of the appellant or not. Further, the shop which Shri Chopra had taken the officers to, did not belong to the client. He submitted even before the Collector, it was shown that the telephone nos. given by Shri Chopra as his, did not belong to him but that they belonged to one Vastichand Hiralal and Natvarlal Devra. It is his claim that `Dilip' referred to in Shri Chopra's statement was not his client at all. He submitted that Shri Chopra had retracted his statement. Shri Suman, on the other hand, states that even in the statement recorded after 3 months, Shri Chopra had continued to accept his earlier statements and that his retraction is not shown anywhere on records....