TaxTMI 
TaxTMI 
2008 (10) TMI 461
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....President]. - Heard ld. DR. None appeared on behalf of the respondent even notice to the respondent was served through Supdt., Central Jail, Ludhiana. In these circumstances, the appeal is being taken up in the absence of the respondent. 2. The Revenue filed this appeal against the impugned order whereby the proceeding initiated under show-cause notice for imposition of penalty under Secti....
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.... Singh, S/o Madan Mohan Singh, R/o Jathol, District Amritsar on the direction of Ashraf in Pakistan. The adjudicating authority confiscated the heroin and fake Indian currency also a Maruti Van and imposed the penalties on Harbhajan Singh, Tarsem Singh and Jasbir Singh. The adjudicating authority dropped the proceedings against the present respondent. 4. The contention of the Revenue is that....
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....atement recorded under Section 161 of Criminal Procedure Code. Therefore, it is a material piece of evidence collected by Customs officials under Section 108 of the Customs Act and that the material can certainty be used to connect the offender in the contravention of the Customs Act. 5.  In this case, heroin, arms and ammunition including RDX and fake currency was recovered from the car, th....
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.... Therefore, it 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 Act. The material can certainly be used to connect the petitioner in the contravention inasmuch as Mr. Dudani's statement clearly inculpates not only himself but also the p....