2004 (5) TMI 476

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....ndhir Singh, JDR, for the Respondent. [Order]. -  Heard both sides. 2. The applicant filed this appeal against the adjudication order passed by the Commissioner of Customs whereby a penalty of Rs. 2 lakhs was imposed under Section 112 of Customs Act. The brief facts of the case are that on 6-1-96 a truck was intercepted by the Customs officers and from the truck a total 39,850 K....

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.... appeal filed by the appellant before the Hon'ble Punjab and Haryana High Court the appellant was acquitted on the ground that there was no evidence against the appellant. The contention of the appellant is that statement recorded by the Customs officers was under duress as the appellant was in the custody of the Customs at that time. 4. The contention of the appellant is also that due to ....

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.... as the case of Pipal Singh appellant is concerned, we find force in the arguments advanced by Mr. Chhabra. Admittedly, he was not nabbed at the spot along with his three co-accused, namely Ajaib Singh, Gurmej Singh and Satnam Singh. No recovery had been effected from him. He was subsequently arrested through warrants of arrest obtained from the concerned Court after his co-accused had made statem....

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....the charge framed against him under Section 23 of the Act". 7. The contention of the applicant is also that the statement was recorded under duress, the appellant under the custody of Customs authority. This fact was noticed by the Hon'ble High Court and the Hon'ble High Court held that as the present appellant was in custody of Customs authority, the possibility of duress or coercion at t....