TaxTMI 
TaxTMI 
2002 (1) TMI 470
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.... currency of Rs. 7,80,900/- under Section 121 of the Customs Act, two attachie cases valued at Rs. 400/- under Section 119 of the Act and also imposed personal penalty of Rs. 5,00,000/- on the appellant. 2. The facts leading to the filing of the present appeal may briefly be stated as under : - On 29-3-1995, Officers of Customs Staff, Ludhiana with the aid of the Punjab Police carried out the search of residential premises of the appellant bearing property tax No. 200, Bharat Nagar, Ludhiana in the presence of two independent witnesses. The search resulted in recovery of six gold biscuits of foreign markings, foreign currency 69949 U.S. Dollars, 28700 U.S. Ponds, 30214 Canadian Dollars, 32.550 Deutche Mark and 4700 Saudi Rial and....
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...., did not stand proved from the evidence on record, (ii) the confessional statement of the appellant was inadmissible especially when he retracted the same later on and (iii) panchnama witnesses namely Dharam Pal Verma and Balraj Gupta did not support the case of the Revenue. 4. On the other hand, learned JDR has reiterated the correctness of the impugned order of the Commissioner. 5. I have heard both the sides and gone through the record. 6. Admittedly, property bearing house No. 200, Bharat Nagar, Ludhiana belongs to the appellant and at the time of recovery, he was in possession of the same. The perusal of the panchnama which was prepared at the spot and attested by Dharam Pal Verma, Balraj Gupta, Gurmail Singh, ....
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....s, the prosecution case cannot be thrown over board, especially when under the law such a corroboration is not mandatory. Therefore, failure on the part of the public witnesses, named above, to corroborate the evidence of the official witnesses, cannot be allowed to be capitalised by the appellants. The evidence of the official witnesses, named above, inspires confidence and had been rightly accepted by the Commissioner against the appellant. 7. Apart from this, there is no reliable evidence on the record to prove that recovery of contraband including foreign currency took place from House No. 195, Bharat Nagar, owned and possessed by Ashok Kumar. The said Ashok Kumar has not come forward to own the recovery and there is nothing on ....
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....uits of foreign origin. He has nowhere deposed about the recovery of any contraband from the house of his father. He has also nowhere testified about non-recovery of any contraband goods from house of Anil Kumar, appellant. Therefore, his affidavit is of no assistance to the appellant. 8. Besides this, the appellant admittedly in his confessional statement recorded at the spot admitted recovery of gold biscuits of foreign origin and foreign currency as detailed in the panchnama from his house. His statement has been rightly accepted and relied upon by the Commissioner. The argument of the counsel that the confessional statement was later on retracted by the appellant and the same having been recorded in the presence of the police of....