TaxTMI 
TaxTMI 
2008 (7) TMI 1101
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....ons of person resident outside India in contravention of section 9(1)(b) and 9(1)(d). The dispensation application filed by appellant was disposed of vide this tribunals order dated 18.12.07 when the appellant was directed to make deposit of 50% of the penalty amount as pre deposit within 30 days from the date of receipt of the said order. The appellant vide a letter dated 1.3.2008 informed this tribunal that he had made the pre deposit vide a bank draft dated 29.1.2008 and submitted for disposal of this appeal on the basis of appeal record without insisting for personal hearing. The fact of making pre deposit by the appellant is not controverted by the respondent. Hence this appeal is taken up for final disposal on merit. 3. Briefly sta....
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....ashed and set aside. 4. Per contra Shri A.C. Singh, DLA would urge as under : (a) the appellant in his statement dated 2.6.1998 while explaining the acknowledgments of M/s Benz Enterprises admitted that he had received a total amount of Rs. 402,000 under instruction of Syed Ahmed Buhari who was person resident outside India at the material time. The appellant also admitted the fact of disbursement of total sum of Rs. 4 lakhs to various persons locally in India by order of said Syed Ahmed Buhari. According to Shri A.C. Singh, DLA admissional statement of the appellant is sufficiently corroborated by documentary evidence and subsequent retraction of said statement after one and half year by way of filing a written reply during adj....
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....ppellate authority as to how he has been prejudiced by the refusal to grant opportunity to cross examine any official. As has been rightly noted by the High Court in (he impugned judgment where the reliance is only on accounts prepared by a person, cross examination in not necessary Rut where it is based on reports alleging tampering or pilferage, the fact situation may be different. Before asking for cross examination the consumer may be granted an opportunity to look into the documents on which the adjudication is proposed. In that event, he will be in a position to know as lo the author of which statement is necessary to be cross examined. The applications for cross examination are not lo be filed in routine manner and equally also not t....
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....t made either before the Customs authorities or the officers of Enforcement under the relevant provisions of the respective Acts is a sine qua non to act on it for any purpose and if the statement appears to have been obtained by any inducement, threat, coercion or by any improper means that statement must be rejected brevi manu. At the same time, it cannot be recorded as involuntary or unlawfully obtained. It is only for the maker of the statement who alleges inducement, threat, promise, etc. to establish that such improper means has been adopted. However, even if the maker of the statement fails to establish his allegations of inducement, threat etc against the officer who recorded the statement, the authority while acting on the inculpat....
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....o corroborate the retracted confession. It is necessary that there should be corroboration from independent evidence adduced by the prosecution to corroborate each detail contained in the confessional statement. The court is required to examine whether the confessional statement is voluntary; in other words, whether it was not obtained by threat, duress or promise. If court is satisfied from the evidence that it was voluntary, then it is required to examine whether the statement is true. If the court on examination of the evidence finds that the retracted confession is true, that part of the inculpatory portion could be relied upon to base the conviction. However, prudence and practice require that court would seek assurance getting corrobo....