2010 (10) TMI 1158

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....alty of Rs. 25,000/- against the appellant K. Abdul Karim and Rs. 20,000/- against the appellant Iydrose Jalaludeen Kunju for contravention of the provisions of Sections 8(1) and 40(3) of FER Act and besides confiscating the seized foreign exchange of US $ 2000 and Indian currency of Rs. 11,200/- recovered from K. Abdul Karim. The appellants have made payment of penalty amount. These appeals are very old of the year 1994. The appellants did not appear despite of notice. Where having no option these appeals are taken up for final disposal on the basis of matter available on record. 3. I have heard Shri Naveen Kumar, ALA for the respondent and gone through the records and relevant law carefully. The SCN cause issued against the appell....

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.... and brought with him US $1000 and Saudi Riyals 500 but he did not declare the same to the Customs. He further stated that he borrowed US $ 1000 from one Smt. Rukiya Beevi of Pathanapuram, Pathanamthitta District on 27-6-1990, and together with US $ 1000 he had with him. He handed over total sum of US $ 2000 to his friend Abdul Karim on 13-11-1990. To verify the claim of Iydrose Jalaludeen Kunju, Smt. Rukiya Beevi was summoned under Section 40 of the Act on 27-12-1990 and her statement was recorded, in which, she denied having paid any foreign currency to Iydrose Jalaludeen Kunju. She also stated that she has not seen him at all. From the above, it is clear that Iydrose Jalaludeen Kunju had given false statement before the officers under Se....

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...., (1997) 3 SCC 72 = 1997 (90) E.L.T. 241 (S.C.) it has been observed by the Supreme Court that the retracted confessional statement can become the basis of confession if the Court is satisfied from the evidence that it is voluntary and is proved. The Court would seek assurance getting corroboration from the evidence produced by the prosecution. 6. It appears that retraction was given in this case by him under legal advice which was an afterthought. The sequence of events described, the statements of the appellants, recovery of foreign exchange coupled with the circumstantial evidence of the case provide a corroboration to the admissional statement which otherwise cannot be termed as having been made under threat and coercion. The ba....