TaxTMI 
TaxTMI 
1998 (2) TMI 401
X X X X Extracts X X X X
X X X X Extracts X X X X
....tally weighing 145.43 grms. were recovered from one empty packet of 'pan parag' which the appellant was holding in his hand. As the appellant could not produce any valid proof of acquisition and possession of the said gold, the same were seized by the officers on the reasonable belief of the same being imported in contravention of the various provisions of law. Shri Manoj Kumar Verma in his statement recorded under Section 108 of the Customs Act, 1962 (as reproduced in Order-in-Original) stated that they have a shop at 43, Hariram Goenka Street which is under the ownership of their father. His two brothers mainly look after the business of the shop and deal in smuggled gold biscuits. On the date of seizure i.e. on 26-8-1993, when he met wit....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ellant did not succeed before the Commissioner (Appeals). Hence the present appeal. 2. Arguing on behalf of the appellant, Shri P.K. Sengupta, learned Consultant very forcefully submitted that the gold biscuit in question was imported legally by Shri Jaswender Singh as was evident from the baggage receipt No. 65832 dated 21-4-1993 produced by the appellant. As per the appellant, the gold biscuit was given by Jaswender Singh to one Shri Purushottam Lal Soni who further handed over the same to the appellant for making of ornaments. He submitted that the baggage receipt has not been questioned by the authorities and as such, is deemed to be genuine. The appellant having produced the legal import document covering the import of the gold....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... been sold to Shri Soni or temporarily handed over with the ownership still being with Shri Jaswender Singh in which case, he should have come forward to claim the ownership. There is nothing to connect the seized gold with the baggage receipt. As such, he submitted that the gold has been rightly confiscated and prayed for rejection of the appeal. 4. I have heard the submissions of both the sides have gone through the impugned Orders and the case records, as available. The appellants' main contention is that the gold biscuit was legally imported by Shri Jaswender Singh under the baggage receipt produced by the appellant, the genuineness of which has not been doubted by the Department. I do not find much force in the argument of the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n that the voluntary nature of any statement made before the Customs Authorities is a `sine qua non' to act on it for any purpose and if the statement appears to have been obtained by inducement, threat, coercion or by any improper means that statement must be rejected brevi manu. At the same time, it is to be noted that merely because a statement is retracted, it cannot be recorded as involuntary or unlawfully obtained. It is only for the maker of the statement who alleges inducement, threat, promise etc. to establish that such improper means has been adopted. (emphasis supplied). From the retraction made before the Chief Metropolitan Magistrate, Calcutta, I find that it is only alleging merciless assault and adoption of third degree measu....