2015 (11) TMI 1157

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....e relates to seizure of 156 nos. of foreign marking gold biscuits weighing 15.600 gms. Valued at Rs. 4,52,40,000/-. The officers of Customs based on intelligence and information intercepted a vehicle viz. Tata Sumo Grande (EX) on 10.11.2011 near Vailankanni on Kodiakarai-Nagapattinam road. The vehicle was occupied by persons identified as Shri M. Vedaiyan s/o Muniyan, the driver of the vehicle and Shri J.Anand s/o N. Jeyaraj. On detention and subsequent examination of the vehicle, 1 parcel was kept concealed below the floor mat of the left front seat of the vehicle and on further examination of the vehicle, six more parcels were found concealed in the right side arm rest of the same seat. On examination of the seven parcels, in the presenc....

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....nslated in English. He submits that the adjudicating authority passed the order based on statements recorded under Section 108 of the Customs Act which is recorded in Tamil. He further submitted that appellant was never explained during the proceedings that the statements will be used against them. No other incriminating documents were seized and relied by the adjudicating authority. He relied the following citations :-  (1) Noor Aga Vs State of Punjab & Anr. (2008) 16 SCC 417  (2) Nathella Sampathu Chetty and Other Vs CC Madras AIR 1962 SC 316  (3) Ved Parkash Sikiri Vedi Vs UOI Judgement by High Court of Delhi dt. 8th Aug 1990  (4) Gulam Hussain Shaikh Chougule Vs S.Reynolds, Suptd. Of Customs, Marmgoa (2002) 1....

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....old by Shri J. Anand in carrying foreign marked gold biscuits. We find that there is no dispute on the fact of smuggling of gold by appellant Shri J. Anand. We find that statements were recorded and investigation was carried out, mahazars were drawn and panchnama filed. The goods were physically concealed in the arm rest of the vehicle. Both mahazar of seizure of gold and statement recorded under Section 108 of Customs Act are valid evidence under the Customs Act as officers of Customs are not police officers. We have perused the citations relied by the appellant including the citation of Hon'ble High Court in the case of Ved Parkash Sikiri Vedi Vs UOI (supra) relied by the advocate relates to COEPOSA detention and not pertaining to sei....