LAWS(CE)-2000-11-184

R.S. VERMA Vs. COMMISSIONER OF CUSTOMS, CALCUTTA

Decided On November 23, 2000
R.S. Verma Appellant
V/S
COMMISSIONER OF CUSTOMS, CALCUTTA Respondents

JUDGEMENT

(1.) BOTH the appeals are being disposed of by a common Order as they arise out of the same impugned Order passed by the authorities below vide which eight pieces of gold have been confiscated absolutely and personal penalty of Rs. 75,000.00 has been imposed upon Shri Ram Swaroop Verma and that of Rs. 50,000.00 on Shri Pawan Kumar Verma. Briefly stated the facts of the case are that on the basis of an information, the Officers of Customs kept a surveillance on 30 -3 -1992 and found the two appellants coming out from a Dharmasala at Calcutta. They were intercepted by the Officers when they were passing through Kalakar Street and were brought to the Customs House. As the search of their person did not result in any contraband, two of them were interrogated. Shri Ram Swarup Verma in his statement admitted that Shri Pawan Kumar Verma were carrying eight pieces of gold biscuits on his instruction concealed in his return. Shri Pawan Kumar Verma voluntarily agreed to eject the gold pieces from his rectum, which were subsequently ejected by him in the presence of two independent witnesses. On examination, two packets ejected by Shri P.K. Verma, were found to contain four pieces of gold biscuits each bearing foreign markings/inscriptions. The said gold biscuits were first covered with cotton, tapped with adhesive tapes which were put inside rubber baloons and the packets were tied again with adhesive tapes. As the appellants could not produce any documentary evidence showing the legal acquisition and possession of the gold in question, the same were seized by the Officers.

(2.) LEARNED Advocate, Shri S.K. Roy appearing for the appellants submitted that the Order of the authorities below is based upon the two incriminating statements of the appellants, which were subsequently retracted by them at the time of filing of Bail Applications before the Chief Metropolitan Magistrate. It is argued that the said retraction has not been taken into account and the entire case has been made out on the basis of the said two statements. Learned Advocate, Shri Roy also submitted that no biscuits were recovered from Shri P.K. Verma at any point of time. Appellants have been falsely implicated by the Revenue Authorities.

(3.) I have also heard Shri R.K. Roy, learned JDR for the Revenue.