2002 (10) TMI 705

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..... Verma, JDR, for the Respondent. [Order]. - In these five appeals, arising out of a Common Adjudication Order No. 26/2001, passed by the Commissioner of Customs, the issue to be decided is whether in the facts and circumstances of the case, penalty under Section 112(b) of the Customs Act is imposable on the appellants. 2. Briefly stated the facts are that acting on an information, t....

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....were given coat/jacket for concealing the gold, the gold was of smuggled origin. 3. Shri Karmendra Chowdhary, learned Advocate submitted that the statements of all the eight persons from whose possession, the Indian Currency was seized were recorded when they were under the control and custody of the Customs Officers in the Customs House; that as such no reliance can be placed on their sta....

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....sion in the case of Naresh J. Sukhawani v. Union of India, 1996 (83) E.L.T. 258 (S.C.) wherein it has been held by the Supreme Court that the statement made before the Customs Officials "is a material piece of evidence collected by Customs Officials under Section 108 of the Customs Act. That material incriminates the petitioner inculpating him in the contravention of the provisions of the Customs ....

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....ullion, Ahmedabad on 13-6-97 and to have given the amount of Rs. 3 Lakhs and 3.35 Lakhs. Accordingly, penalty is imposable on Mahendra Soni as he acquired possession and dealt with the smuggled gold. I uphold the penalty imposed on him. 6. As far as other four Appellants are concerned, they had denied to have made any purchase of gold biscuits on 13-6-1997. Nothing incriminating had even b....