2003 (5) TMI 300

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....e Respondent. [Order]. -  The appeal is against the order of the Commissioner ordering confiscation of 188 kilograms of oxytetracycline under clauses (d) and (m) of Section 111 of the Customs Act, 1962 and of 24,128 litres of base oil and 160 drums in which it was contained under Sections 118 and 119 of the Act, and imposing a penalty of Rs. 5 lakhs on the appellant. 2. The fact....

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....atements were recorded by the officers of the Central Excise department, and not the Customs officers, therefore the admissions contained in these statements cannot be used against the appellant. He contends that Notification 68/63, dated 4-5-1963 as amended does not confer upon the Superintendent of Central Excise who recorded the appellant's statement the power under Section 108 of the Customs A....

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....e. The admissions made in these statements would, for example, start on the same footing as an admission made by the appellant in a letter written to his friend. The response of the Counsel for the appellant is that such statement has to be shown to be true and voluntary. A statement made by any one in his private capacity to any other person would be presumed to be voluntary unless of course the ....

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....a bearing on the appellant. It is who he imported the goods, brought from abroad, cleared through the customs declaration. 5. The further contention is that tetracycline was found only in 60 drums out of 160 drums which contained base oil and that the confiscation of the goods under Sections 118 and 119 of 100 drums which did not contain the base oil is not justified. The contention of the....