2001 (10) TMI 953

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....ovisions of Section 112 of the Customs Act, 1962. 2. The brief facts of the case on record show that one Shri Khirod Mohan Sarkar was apprehended on 24-7-98 by the Army at Dharamtul, Assam with Indian currency of Rs. 4.00 lakhs (Rupees four lakhs). The said person at the time of interception, disclosed his identity as Kamal Sarkar and stated that the money in question was received by him from one Sadhan of Shantipara, Dibrugarh against 800 grms. of gold. The said person was handed over to the local police and was produced before the Judicial Magistrate. 3. During the investigations, it was revealed that the real name of Shri Kamal Sarkar was Shri Khirod Mohan Sarkar. He also stated that the eight gold bars were received by h....

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.... Sarkar in all his statements had deposed that the money was received from Sadhan and not from the appellant, Shri Shyamal Mazumdar. No attempt was made by the Revenue to prove that Shyamal and Sadhan were the same person. The appellant, Shri Shyamal Mazumdar had produced a copy of the confessional statement to establish that he was Shyamal Mazumdar. It was stated by his brother, Parimal Mazumdar, in his statement, that during the material period, the appellant, Shri Mazumdar was not at Dibrugarh. As such, the question of handing over of any money to Shri Khirod Mohan Sarkar, does not arise at all. The penalty was imposed on the basis of the sole statement of Shri Khirod Mohan Sarkar who himself gave his false identity before the Assam Poli....