2004 (9) TMI 197

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....as been filed against the order of the Commissioner (Appeals) passed on 21st November, 2003. 3.Brief facts of the case are that on secret information, the officers of D.R.I., Patna, intercepted a person, namely, Shri Krishna Prasad at Patna Railway Station premises. Search of his person resulted in recovery of one piece of gold biscuit of foreign origin having inscription "10 Tolas 999 NEW GUINEA....

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....Patna Enamel Mart but nothing incriminating could be recovered. The appellant was summoned but he did not appear, instead submitted an Affidavit wherein he denied any involvement in the impugned. The Joint Commissioner of Customs, Patna, imposed a penalty of Rs. 10,000/- on the appellant on the basis of confessional statement of Shri Krishan Prasad. The appellant, Shri Narayan Das preferred an app....

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....ngh v. CC, New Delhi - 1996 (83) E.L.T. 175 (TBL), NICC, New Delhi; (5)        Hari Charan Kurmi v. State of Bihar (Evidence Act, 1872) - AIR 1964 SC 1184 (Full Bench : Five Judges); (6)        Pradhan Singh v. CC, Chandigarh - 1983 (12) E.L.T. 650 (CEGAT, NRB, New Delhi); (7)        Harron ....

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....ld biscuit. The premises of the appellant was searched but no incriminating document or other thing was recovered. The only evidence against the appellant is of Krishan Prasad in which he implicated the appellant. The judgments relied upon by the ld. JDR relate to a case where other corroborative evidence was also available. In the case of Naresh J. Sukhawani v. Union of India, the facts are diffe....