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1999 (2) TMI 282

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....They submitted that the brief facts of the case are that after the Gold Biscuits were seized from the one possession of Shri Jamal Kunnummel while he was in transit in a bus, the present appellant was apprehended near the said Shri Jamal's residence in a Jeep along with some other persons who fled from the Jeep. It is alleged by the department that the said Jamal implicated the appellant as the person who was supposed to receive the Cold and to pay him a sum of Rs. 47,000/- as remuneration for transport of the Gold and also to take possession of the said Gold. 3. Learned Advocate submits that the Commissioner in his Order-in- Original has already ordered that there was no evidence to show that Rs. 47,000/- another Rs. 3,000/- found on....

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....le by the appellant before the department. Learned Advocate now submits that they have since submitted an application to accept as additional evidence at this stage and an Affidavit from the said Shri Salih Koya Thangal to the effect that it was he who had lent Rs. 50,000/- to the appellant for the purpose of giving it to his associate, one Shri Shafi . Learned Advocate submits that the said person who has now given the Affidavit was out of the country and therefore this affidavit could not be secured earlier and placed before the adjudicating authority. He therefore submits that except for the statement by the co-accused namely Jamal, there is no evidence against the appellant. Even the statement of Shri Jamal was recorded by the Customs O....