TALBALBIR SINGH Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE appellant filed this appeal against the adjudication order passed by the Commissioner of Customs, New Delhi whereby a penalty of Rs. 5 lakhs was imposed under Section 112(b)(1) of the Customs Act and a penalty of the equal amount is imposed under Section 74 of the Gold (Control) Act.

(2.) LD . Counsel appearing on behalf of the appellant submits that the Customs authorities were relying upon the confessional statement made by the appellant. His submission is that the Customs authorities had not followed the constraints prescribed under Section 164 of Code of Criminal Procedure, hence, the statement is not admissible in evidence. He submits that Section 164 of Code of Criminal Procedure deals with the Procedure for recording confessional statement and this procedure was not followed by the Customs authorities, hence, the statement cannot be relied upon for imposing the penalties.

(3.) HIS submission is that opportunities to cross -examine various witnesses was not granted to the appellant and the witnesses, who were cross -examined by the appellant, in their cross -examination, denied the participation of the appellant in smuggling of gold. The statements of drivers recorded under Section 108 of the Customs Act, disclosed the name of one Sh. Taranveer Singh alias Tari. No witnessee at the time of recovery of gold, named the present appellant i.e. Tarbalbir Singh. He, further, submits that the Customs authorities recorded the statement of the appellant under coercion and the appellant complained to the Magistrate that he was beaten by the officer of Custom and medical examination report confirms tho injuries. Ld. Counsel also submits that the Customs authorities are relying upon the statement of one Sheetal Singh, who in his statement after seeing the photograph of the appellant, submitted that cavities in the trucks were trade on the asking of the appellant and Sheetal Singh was not produced for cross -examination nor the photograph, which was shown to him, was given to the appellant with the show cause notice. He, therefore, submits that the Appeals be allowed.