TaxTMI 
TaxTMI 
2002 (8) TMI 787
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....4-97, at New Delhi Railway Station Chaman Lal along with Sunil Gulati was questioned by the Custom authorities and on search of their brief-case foreign currency of different countries valued of Rs. 41,22,050/- was recovered. The statement of Sunil Gulati was recorded under Section 108 of Customs Act and in his statement Sunil Gulati admitted the recovery of the foreign currency from the brief-case and stated that the brief-case will be sent to Calcutta through his Father-in-Law Chaman Lal. He also admitted that foreign currency is the sale proceed of the smuggled gold, given to him by Joginder Pal Singh. Keys of car was also recovered from his possession which was found parked in the parking of Railway Station and Sunil Gulati in his state....
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....through Chaman Lal. Their contention is that only the statement in record is of Sunil Gulati who retracted at the first opportunity and that to without any independent corroboration. Therefore, the impugned order is not sustainable. 7. The contention of the Revenue is that Sunil Gulati in his statement gave the detailed description of the event in respect of the smuggling of gold by Joginder Pal Singh and handing over the seized currency to Sunil Gulati with the direction to handover the same to one Gupal Dass at Calcutta. The Revenue relied upon the decision of Hon'ble Supreme Court in the case of Naresh J. Sukhawani v. Union of India reported in 1996 (83) E.L.T. 258 (S.C.) to submit that the statement under Section 108 can be used a....