LAWS(CE)-2000-8-313

ASHOK SINGH MINHAS Vs. COMMISSIONER OF C. EX.

Decided On August 07, 2000
Ashok Singh Minhas Appellant
V/S
COMMISSIONER OF C. EX. Respondents

JUDGEMENT

(1.) THE appellant filed this appeal against the order -in -appeal whereby his car registration No. DNC -6031, was confiscated under Section 115 of the Customs Act and a personal penalty of Rs. one lakh was imposed under Section 112 of the Customs Act.

(2.) LD . Counsel, appearing on behalf of the appellant submits that the case of the revenue is that the appellant in his car smuggled 49 kgs. of heroin. He submits that so called heroin was recovered by the police and samples were taken and as per the report of Forensic Science Laboratory (FSL), Jammu, these samples were of DDT. He submits that on the basis of this report, the Session Judge, Jammu vide order dated 11 -5 -96 discharged the appellant from the criminal case under Section 21 of the NDPS Act. He submits that the whole basis of the revenue case is that 49 kgs. of heroin was smuggled by the appellant in his car, whereas so called heroin, tested by the Chemical Examiner, was proved to be DDT. He submits that there is no evidence against the appellant.

(3.) LD . D.R., appearing on behalf of the revenue submits that the appellant in his submissions under Section 108 of the Customs Act, admitted the smuggling of 49 kgs. of heroin in car No. DNC -6031. He submits that in view of the Hon'ble Supreme Court decision in .the case of Surjeet Singh Chhabra v. Union of India reported in 1996 (17) RLT 331 (S.C.) the admission made by a person in his statement under Section 108 of the Customs Act, is a sufficient evidence. He, therefore prays that the appeal be dismissed.