TaxTMI 
TaxTMI 
2007 (11) TMI 172
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....s bad in law and liable to be set aside on the ground that the Customs Authorities have illegally made an allegation that gold in question was concealed in the rectum by two persons without evidence in support for such allegation, there was no basis for proceeding against the Appellant, no inquiry was caused from the ornament maker at Raxaul to establish the truth and for ignorance of evidence as ....
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....foreign marking over the gold to hold that the gold was imported illegally. There was no smuggling at all done by the Appellant. Whole case was fabricated against the Appellant extracting statement from Shri Parsuramjee and Shri Jai Prakash Verma, succumbing them to threat and pressure to admit that the gold was recovered from their rectum. There was no proof of such recovery following due process....
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....ch was subject matter of administration of justice in the aforesaid judgments of both Civil Court and Criminal Court. 2. Ld. SDR appearing for Revenue on the other hand submitted that the Appellant was not at all denied justice but he was rightly dealt after remand of the matter by the Tribunal on the earlier occasion. Ld. Commissioner (Appeals) hearing the matter on 4-10-2006 and 22-2-07 passed ....
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....ate of sub-section (3) of Section 103 of the Customs Act, 1962. Prescribed procedure of Section 103 not being followed in this case, no cognizance of recovery of gold from the rectum of two persons aforesaid can be taken under the law. Therefore, to the extent, the first Appellate Order held as to the recovery of the gold from the rectum from the aforesaid two persons has no legs to stand. .2 The....