Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

1993 (12) TMI 75

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... On interrogation, in the presence of witnesses at Surat, the applicant is said to have disclosed that some goods were lying secreted at Parsi Dharamshala, Dandi. After recording the said information, Police Officers reportedly proceeded to Dandi alongwith the applicant where at the said Dharamshala, the applicant took out the key to a room from where 24 packages of metallic yarn, concealed under haystacks, were recovered. Further, from a black car, found abandoned near the Dharamshala, two more packages of the metallic yarn of same kind, type and mark were recovered. After completing the panchnama formalities applicant's residence at Dandi, was also searched, wherefrom after breaking and search of a steel cup-board (the key of which the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the panchnama, even though called for, was never produced in earlier proceedings; that this was necessary because the case diary of the Police Inspector does not speak of panchnama having been drawn on the spot. By implication, he has also pleaded that his statement before the Police having not been recorded by the Customs, had no evidentiary value particularly as the Police Inspector's diary or for that matter show cause notice does not say that the key of the room at Parsi Dharamshala containing contraband, was produced by him (the applicant). It is accordingly pleaded that since the department had failed to establish applicant's relation with the smuggled goods, there was no cause for imposing penalty. 6. Government have carefully gon....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... smuggled goods had been found from the motor car No. GJD-7004, the same are not his and he has no connection whatever with the said goods also. However, he admitted the recovery of goods from his house as per panchnama dated 6-3-1969 and explained away that these articles were given to him in the capacity as a Surpanch by the Members of the crew returning from the steamer. However, he denied that these goods are smuggled goods. It may be observed here that the part of the panchnama relating to the search of his house is confirmed to be correct in details of items recovered from his house and also that they are of foreign goods. I, therefore, hold that panchnama dated 6-3-1969 is thus corroborated in material details at least in part even b....