2013 (4) TMI 134

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....r Cargo Complex to take two packages which had arrived by Singapore Airlines and wereunder surveillance. Upon search of Ashwani's car, pieces of watches, VCRs, etc., collectively valued at Rs. 60,77,000/- were recovered alongwith some documents and bill of entry, and the same were seized as they were liable to be confiscated under Section 111 (d) of the Customs Act, 1962. Vide impugned order, petitioner alongwith his co-accused have been called upon to face trial for fraudulent evasion of duty chargeable on imported recovered items. 3. The impugned order relevantly notes as under: - "The perusal of the record clearly shows that there is not only statement of co-accused against the petitioner-accused but there is statement of Dinesh Kumar ....

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....decisions in R.S. Nayak Vs A. R. Antulay-AIR 1986 SC 2045 Sunil Pandey Vs. Customs, Crl. Revision Petition No.482/2003 decided on 30.07.2007 by this Court; State of Orissa Vs Debendra Nath Padhi-2003 II AD (Crl) S.C. 69; State Vs. S. Bangarappa- 2001 (1) CC Cases SC 1; Subhandra Vs. State-1996 JCC 665; Ms. Soma Chakravarty Vs. State (Through CBI)-2006 (1) JCC 152 (DHC); Sanjay Sharma & Ors. Vs. State (NCT) of Delhi-2005(1) CC Cases 185; V.K. Mehta Vs. State of Haryana & Anr.-2005 (3) CC Cases (P&H) 269; Paramjit Singh Vs. Commissioner of Customs & Ors.- 2002(2) JCC 916 (P&H); Jaswant Kumar alias Billa Vs. Directorate of Revenue Intelligence-Crl. Misc. (M) No.2380 of 1998, decided on 19.03.1999 by this Court; Vijay Kumar Ganju Vs. NCB-Crl. R....

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....xistence of the factual ingredients constituting the offence alleged may justify the framing of charge...." 8. Apex Court in Gulam Hussain Shaikh Chougule v. S. Reynolds, Supdt. of Customs, (2002) 1 SCC 155 has dwelt upon the evidentiary value of statement under Section 108 of the Customs Act and has summarized as under: - "We hold that a statement recorded by Customs Officers under Section 108 of the Customs Act is admissible in evidence. The court has to test whether the inculpating portions were made voluntarily or whether it is vitiated on account of any of the premises envisaged in Section 24 of the Evidence Act........" 9. The submissions advanced by both the sides, impugned order, the material on record and the decisions cited hav....