TaxTMI 
TaxTMI 
TaxTMI 
2013 (9) TMI 218
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....of information, the officers of DRI intercepted Vehicle No. KEB 4899 driven by one Shri Mohammed Ali at about 2.30 A.M. at about 2 Kms away from Edapalli of the National Highway 47 and recovered 140 Nos. of silver bricks with foreign markings and in follow-up, they recovered 115 Nos. of silver bricks from Vehicle (DCM Toyota pickup van) No. KEB 9819 driven by Shri Shoukath Ali (brother of Shri Mohammed Ali) and another 25 bricks from Tempo No. KL 13-9540 whose driver was one Shri K.P. Rajesh. Thus, totally 280 Nos. of silver bricks totally weighing 9332.418 Kgs, and valued at that time as Rs. 7,35,25,000/- were seized. b) According to the investigation, it transpired that Shri Abdul Majeed, Hazi M. Abdulla Abdul Rahiman and Ismail were act....
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....oes not know the name and address of the person; that they came back from Bombay; that on 4th October, 1992 he took a room in his name at Paulson Hotel, Ernakulam; that at that time Abdulla Haji and one K.V. Ismail, a common friend of himself and Abdulla Haji went to arrange for vehicles and workers for silver smuggling; that he was asked to come to Ernakulam to inspect a place in Alleppey Dist for silver landing; that since Haji and Ismail did not reach at Paulson Hotel he vacated and went to Periyar Hotel, Alwaye where Haji and Ismail have taken rooms; that he went along with Haji and Ismail to a house on the bank of Vembanad Kayal near Aroor bridge where it was decided to land the silver coming from the sea; that the said house has got c....
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....ere the same which they had intended to land that after that till date he had not seen Haji and Ismail and gave the description of Abdulla Haji. He also identified the photograph of K.V. Ismail. f) Shri K.P. Abdul Majeed sent a letter dated 2/11/92 addressed to the Collector, Central Excise Cochin denying his involvement in the smuggling/transport of smuggled silver. On the same date Shri K.P. Rajesh and Shir M.L. Kunjumon who implicated Shri K.P. Abdul Mazid also sent retraction letters addressed to the Collector. g) The contents of the letter dated 2/11/1992 by Shri K.P. Abdul Majeed are reproduced below: On 31-10-92 Saturday while I was sitting in my residence some Customs Officers searched my residence and nothing could be recovered.....
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.... him. 4. The learned advocate for the appellant submits that there is no evidence except the statement of the appellant himself and Shri Rajesh the driver. He also submits that statement of the co-accused cannot be taken as evidence to impose penalty as held in the case of M.D Gauhar Ali Vs Commissioner of Customs Patna [2004(178)E.L.T.476 (Tri-Kolkata)] and Jaswinder Singh Vs. Commissioner of Customs, New Delhi [1996(83)E.L.T. 175 (Tri)]. He also submits that for imposing penalty there should be direct evidence and that it is unsafe to convict a person based on his retracted confession statement as held in State of Maharashtra Vs. Sayed Mohammed Hashim Al Musavi [1991(51)E.L.T. 41 (Bom). He further submits that the initial burden to prove....
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....hat he along with Haji went to Bombay and met the leader of the gang. He mentioned about coming back to Ernakulam and taking room in his name on 4th October 1992; making arrangement for vehicles and workers for silver smuggling; his vacating the room in Paulson Hotel and going to Hotel Periyar Alwaye where Haji and Ismail have taken rooms. He also identified the house on the bank of Vembanad Kayal where the silver coming from Gulf was to be landed after transshipment to a fishing trawler. He also mentioned the death of his father on 11/10/92 and rushing to Calicut in a white maruthi car driven by Shri Rajesh and then returning back to the landing spot. These submissions stand corroborated by the statements of Shri Rajesh. Further, the detai....
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....ulson hotel and later going to Periyar hotel Always for meeting the co-organizers and the like. Therefore, the letter addressed to Collector Central Excise does not in any way reduce the evidentiary value of his confessional statement which stands corroborated by other evidence in the form of statements of Rajesh and also the hotel receptionist. 8. In view of the above, we hold that on the yardstick of preponderance of probability, the involvement of the appellant in the landing of silver and arranging for transport are proved and penalty on him is warranted. However, it was submitted that, in respect of one of the co-noticees, Shri M.L. Kunjumon, the penalty of Rs 5 lakhs imposed on him was reduced to Rs 1 lakh by the Tribunal vide their ....