1995 (11) TMI 106

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..... Ramaswami, J.]. - The special leave petition arises from the order dated 7th August, 1995 passed by the Bombay High Court in Writ Petition No. 1334 of 1995. The Customs officials at Sahar International Airport Bombay apprehended one Sukhawani Solanki when he was attempting to export foreign exchange out of India valuing Rs. 13,27,212/-. Mr. Solanki in his statement recorded under Section 108 of ....

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....kh. When the petitioner challenged the confiscation in appeal, the Collector set aside the said order. On suo motu revision, the Government reversed the order of the Collector and restored the order of the Additional Collector which was affirmed by the High Court by the impugned order. Thus the special leave petition. 3.The Joint Secretary to the Government, the revisional authority, has held t....

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....that the petitioner is involved in the passing off foreign currency out of India. 4.It must be remembered that the statement made before the Customs officials is not a statement recorded under Section 161 of the Criminal Procedure Code, 1973. Therefore it is a material piece of evidence collected by Customs officials under Section 108 of the Customs Act. That material incriminates the petitione....