TaxTMI 
TaxTMI 
TaxTMI 
2002 (1) TMI 578
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....cts of the case are that on 19-9-97, the Customs Officers of Nautanwa intercepted two person from a Roadways bus at Moila. On enquiry they disclosed their identity as S/Shri Harishankar Raikwad and Ravi Kumar Verma both resident of Jhansi. Both the persons were brought to the Customs Office, Nautanwa and they defecated from their rectums 7 gold pieces each of foreign origin weighing 1633 grams. Th....
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.... both the appellants. He submitted that these persons were brought to the Customs House and the statement was obtained under duress and coercion. He submitted that his clients had no connection with the seized foreign marked gold. He also submitted that when these persons were presented before the Magistrate they could not disclose anything before him due to their young age. Shri V.K. Verma, ld. A....
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....wal under Section 112 of the Customs Act, 1962. 2. All the above said persons filed appeals and the Commissioner (Appeals), Allahabad, vide his order dated 27-1-2001 reduced the penalty to Rs. 20,000/- each imposed on S/Shri Harishankar Raikwad and Ravi Kumar Verma. He however set aside the penalty imposed on Shri Kailash Babu Agarwal. 3. S/Shri Harishankar Raikwad and Ravi Kumar Verma....
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....acked in the condoms. Both the appellants gave voluntary statements before the Customs Authorities confirming the fact of recovery of the gold in their statements of the even date. These statements are not retracted even when they were produced before the Magistrate or any time thereafter. The retraction is made only after a period of 14 months while filing the reply to the show cause notice. In t....